Income Tax Administration In Abia State. A Critical Evaluation Of Problems And Prospects. (a Case Study Of Board Of Internal Revenue Umuahia)

ABSTRACTTax policy administration and implementation have been a great problem to the third world countries, which Nigeria is one.  This research work, “income tax administration in Abia State, a critical evaluation of the problems and prospects.  Thereafter, suggests ways of minimizing the effects of the following problems.  Avoidance and evasion of tax, waiting the taxpayers, initial tax payer compliance, resolution of controversies between tax payer and tax officials and collecting of taxes etc.These problems have affect on the income tax revenue base of the government, which…