STRATEGIES FOR IMPROVING TAX ASSESSMENT AND COLLECTION FROM SELF
EMPLOYED TAXPAYERS IN ABIA STATE.

1 Ujah, I.P., 2 Onyekachi, S.N. and 3 Uche, N. S.
1 Lecturer, Department of Accounting, College of Management Sciences,
Michael Okpara University of Agriculture, Umudike
E-mail: ujahpromise@gmail.comTel: +2348066575009.
2 Lecturer, Department of Accounting, College of Management Sciences,
Michael Okpara University of Agriculture, Umudike
E-mail: sylviaeego@gmail.comTel: +2348063404535.
3 Department of Accounting, College of Management Sciences Michael Okpara University of Agriculture, Umudike

ABSTRACT
The overall idea incorporated in this research work was necessitated by the huge sum of Tax revenue
lost by government in the informal sector over the years. It is on this background that inquiry into
the strategies for improving the assessment of taxes from self-employed tax payers in Nigeria is
conducted using ex-post facto research design and field survey research design. Data obtained from
Abia State Board of Internal Revenue on approved tax estimate and actual tax collected for ten fiscal
years where statistically analyzed using simple regression model and T- test. The results of data
shows that there is high level of Tax evasion in the state which often appreciates as government effort
to source funds through taxes appreciates. Also it was ascertained that the optimal strategies for
improving tax revenue will be best of judgment method of tax assessment and that adequate
enforcement of penalties will lead to high level of compliance among self-employed tax payers in
Abia State. Hence, the study recommends that a special tax enforcement mechanism should be
introduced to enhance quick prosecution of tax defaulters and erring officials, and that adequate
basic amenities should be provided by the government especially those in rural area for direct appeal
to tax payers’ compliance.
Key word: tax, tax administration, self-employed tax payer, underground economy, actual tax
collected

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