Tax Administration and Performance of Abuja Municipal Area Council, Nigeria
Habeebat Adebanke OLORUNFUNMI & Paul CHIMA (Ph.D.)
This study examined Tax Administration and Performance of Abuja Municipal Area Council, Nigeria. The study employed primary data. Olonite Sampling Technique was used to select sample from the total population. The data collected were analyzed with the aid of Chi-Square and the results of the study show that there is a significant relationship between tax administration and the performance of Abuja Municipal Area Council. Also there exist a significant relationship between the challenges faced by the Abuja Municipal Area Council and the revenue mandate achievement as stated by the law. It was also found that there is no proper training for the staff of the Abuja Municipal Area Council, and corruption is a challenge to effective tax administration. The study recommends that government should pay more attention to the provision of necessary motivation, daily equipment needed, training and monthly personal development and that the necessary authorities in charge of the tax laws should properly review these laws in order to know the conflicting laws that are capable of misleading each tax administration tiers and in thus reducing their efficiency and effectiveness. Corruption should be put under check as it is a challenge to effective tax administration and Abuja Municipal Area Council Optimum performance as confirmed by the responses from the questionnaire.
Keywords: AMAC, tax administration, revenue performance