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Nigeria Journal of Management Sciences (NJMS), Benue State University

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Personal Income Tax and the Performance of Internally Generated Revenue in Benue State - Nigeria

Tyoakosu, Simon Aondoakaa: Department of Accounting & Finance, Federal University of Agriculture, Makurdi, Nigeria. Email :; GSM: +2347030559716

Awuhe, Patrick Orbanga: Department of Accountancy, Fidei Polytechnic, Gboko, Nigeria.


This paper examined the income profile of Benue State Government and assessed the impact of personal income tax on the internally generated revenue accruable to the state. Adopting the ex-post facto research design, secondary data was obtained from Benue State Board of Internal Revenue Service (BIRS) from 2007 – 2016 and analyzed using descriptive statistics, correlation and ordinary least square multiple regression technique. The study found that pay-as-you-earn has significant positive contribution to internally generated revenue in Benue state while direct assessment has insignificant negative contribution to internally generated revenue in the state over the study period. It was recommended among others, that the tax authority and government of Benue state should conduct a thorough census and aggressive registration of the self-employed in order to drag them into the taxnet of the state to further enhance tax revenues accruing to the state through direct assessment.

Key words: Personal Income Tax, Pay-As-You-Earn, Direct Assessment, Internally Generated Revenue, Board of Internal Revenue Service.

To get access to the full text of this article: Faculty of Management Sciences, Benue State University, Makurdi, Nigeria.

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