The Effect of Company Income Tax Administration in Nigeria (a Case Study of Federal Inland Revenue Service)

The research is to provide an understanding on how tax system is administrated in Nigeria. The objective of this research work is to determine the effect of Tax Administration in Nigeria. The level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes lack of proper return of accounts. These are the negative effects that affect government revenue generation which are targeted to meet her basic functions like provision of basic amenities for her citizenry in the state. The aim of this research study is to evaluate the effect of tax administration on revenue generation to the Imo state government. The research design adopted in the study was survey research method. Primary and secondary sources of data were used in collecting information which was analyzed using simple percentages findings show that there was rampant incidence of tax evasion and avoidance in the state, and the tax administration in Imo state in inadequate, not effective and not efficiently managed thus: inadequate staff and facilities also hinder the administration and collection. The researcher, in the final analysis drew a lasting conclusion, some which are the apathy of Imo state people towards payment of tax could be reduced by involving them in the decision making of tax administration, collection and utilization of the tax revenue. The environment should be made better by both the government and its agencies.