The Problems of Personal Income Tax on Revenue Generation in Gombe State

Abstract

This study examined the problems of personal income tax on revenue generation in Gombe state. The methodology used in data collection is survey, which utilized both primary and secondary types of data. Purposive sampling technique was adopted in selecting a sample of 150 respondents from both employees of state board of internal revenue service and tax payers in the state. The chi square statistics test was used in testing the hypotheses. The study found that tax avoidance/evasion and complete absences of information technology are serious problems affecting revenue generation in the state. It recommends that government should device strict measures in dealing and punishing individuals engage in tax avoidance and evasion. It should also employ the use of information technology as it is the only way problems experience in personal income tax collection can be reduced drastically.