Effect of Insurgency on Personal Income Tax Assessment in Maiduguri Metropolis, Borno State, Nigeria

Abstract

This study examines the effect of insurgency on the assessment of Personal Income Tax in Maiduguri Metropolis, Borno State, Nigeria. The study employs survey method. Data were collected through administration of structured questionnaire to 171 respondents drawn from staff of the Borno State Board of Internal Revenue, Major self-employed taxpayers and Major tax remitting organisations. Analysis of Variance was employed in testing the possible effect of insurgency on the assessment of tax in the Metropolis. It was found that insurgency had adverse effects on personal income tax assessment process resulting to loss of files, inaccessibility of the taxpayers, loss of taxpayers, and incomplete statements of accounts which resulted to poor assessment of tax liabilities. It was recommended that the Borno State Board of Internal Revenue ensure effectiveness and full computerisation of the assessment system and encourage online filing of tax returns by taxpayer and issuance of assessment notice by the Board.

Keywords: Insurgency, Personal Income Tax assessment, Borno State Board of Internal Revenue