Description
Abstract
This study is on Personal Income Tax Compliance and Revenue Generation in Nigeria. It seeks to find out the best approaches to adopt to motivate taxpayers, mitigate anti-tax practices, elicit taxpayers’ confidence and to co-operate with Revenue Agencies in full payment of their tax liabilities, and in filing their returns and to show how this approach significantly impacts upon revenue generation. The objectives of this study are (i) to determine the relationship between Personal Income Tax Compliance and Revenue Generation. (ii) to determine how PAYE and Individual income tax payments affect the relationship between Personal Income Tax Compliance and Revenue generation, and (iii) to determine the best tax compliance practices that impact on revenue generation. A Survey research model was used to get revenue generated for 20 years (1998-2017) of the Rivers State Internal Revenue Service. Secondary data were collected from external media sources and used for data collection. Descriptive Statistics and Coefficients of correlation and Regression were analyzed through the SATA
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