Dr Tax Enforcement Measures And Tax Revenue Generation In Rivers State: Realities Of The New Normal
Peters George Tamunotonye
Department of Accountancy, Faculty of Management Sciences, Rivers State University, Port Harcourt, Nigeria.
Ajinwo Bright
Department of Accountancy, Faculty of Management Sciences, Rivers State University, Port Harcourt, Nigeria.
Keywords: Enforcement measures, Personal income tax, Revenue Generation, Tax, Corporate Tax Avoidance
Abstract
This Survey is on Tax Enforcement Measures and Tax Revenue Generation in Rivers State. This study focuses on the best ways to carry out Enforcement Measures in the new normal, and the extent this could enhance revenue generation in Rivers State. The quest for ways to increase public revenue prompted this study. The objectives of the study is to determine the extent to which search and seizure(S&S) and litigation affects personal income tax (PIT). The study examined the relationship between tax enforcement measures and tax revenue generation in Rivers State; the pilot study consisted of two hundred and thirty-six (236) staff of Rivers State Internal Revenue Services, with adequate knowledge of the variables under study, data for the study were collected from respondents using, personal and questionnaire instruments found to be reliable with Cronbach’s Alpha. Data were analyzed using descriptive and Pearson correlation coefficient statistical tools with the aid of statistical package for social sciences (SPSS 23 window). Our findings reveals: Search and Seizure(S&S), litigation has relationship with Personal Income Tax. The study recommends that litigation support should be adopted by Rivers State Internal Service as it will enhance the payment of tax by the tax payers. The penalty for tax should be made stiffer to serve as deterrent to tax defaulters; also Search and Seizure (S&S) should be followed with strict adherence to COVID 19 protocol to the later when a crime is suspected