An Assessment of PAYE System of Taxation in Nigeria (TETFUND Sponsored)

Uzamere Jim Onaiwu and Ebhodaghe Lennards Arekhandia
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Uzamere Jim Onaiwu: Department of Business Education, College of Education, Igueben, Edo State, Nigeria
Ebhodaghe Lennards Arekhandia: Department of Business Education, College of Education, Igueben, Edo State, Nigeria

International Journal of Research and Innovation in Social Science, 2021, vol. 5, issue 11, 760-768

Abstract: This study was carried out with the aim to assess PAYE system of taxation in Nigeria. In order to actualize the objectives of the study, various literature and theoretical issues were discussed. The researcher administered one hundred (100) questionnaires to respondents, out of which eighty (80) were retrieved for the purpose of presenting and analyzing responses on issues raised in the questionnaires. The data used for the purpose of this research was gathered through primary source. The mass information generated from the questionnaires was analyzed, summarized and presented in tables using simple percentage. The hypotheses were tested using Z-test statistical tool. The findings from analysis revealed among other things that non availability of tax statistics, inability to prioritize tax effort, poor tax administration, multiplicity of tax stands a barrier to Pay-As-You-Earn (PAYE). In line with the findings of the study, therefore recommend that government should have the political will and should also ensure effective assessment, collection and utilization of tax revenue; this would improve Pay-As-You-Earn (PAYE) collection.

Date: 2021
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