Effect of Insurgency on Personal Income Tax Payments and Remittances in Maiduguri Metropolis, Borno State, Nigeria

Musa Alhaji Mustapha, Ahmed Modu Kumshe, Ijeoma Ogochukwu Anaso


This study examines the effect of insurgency on Personal Income Tax payments and remittances in Maiduguri Metropolis, Borno State, Nigeria. Survey research design was employed. Data were collected through administration of structured questionnaire to a sample of 171 respondents drawn from staff of the Borno State Board of Internal Revenue, Major self-employed taxpayers and Major tax remitting organisations. A hypothesis was tested using ANOVA. It was found that tax remittance process were not significantly affected by the effects of insurgency. The paper recommended that Sate government should encourage full disclosure of assessable income to ease assessment and prompt settlement of tax liability among self-employed taxpayers; as well as encourage outstanding performance among Revenue staff by additional rewards to deserving staff and penalising the corrupt ones

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

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