APPRAISAL OF INCOME TAX COLLECTION AND ADMINISTRATION IN NIGERIA (EVIDENCE FROM BAUCHI STATE BOARD OF INTERNAL REVENUE SERVICE) (BIRS)
Abstract
ABSTRACT
This study appraises the collection and administration of income tax in Nigeria, with a specific focus on the Bauchi State Board of Internal Revenue Service (BIRS). Using secondary data from 2014 to 2023, the research evaluates the effectiveness of collection methods such as Pay-As-You-Earn (PAYE) and direct assessment, while also identifying challenges including tax evasion, corruption, weak enforcement, and inadequate taxpayer awareness. The findings reveal that effective tax collection methods significantly enhance revenue generation, but systemic challenges continue to undermine efficiency. Furthermore, the study establishes that reforms such as automation, the adoption of the Taxpayer Identification Number (TIN), and consistent policy updates improve compliance and boost revenue. The research contributes both theoretically and practically by highlighting the role of efficient tax administration in achieving fiscal sustainability and recommending strategies to strengthen revenue mobilization in Bauchi State and Nigeria at large.
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