7 Ebonyi State internal revenue service will

perform much more better when adequately

funded

8 Poor funding of the tax collection machinery has

great impact on tax administration in Ebonyi State

9 Lack of training erodes staff confidence and

productivity

10 Lack of training kills workers interest

11 Lack of staff training has great effect on tax

administration in Ebonyi State

12 Absence of infrastructures discourages tax payers

from paying tax

13 Absence of infrastructures give tax payers the

impression that payment of tax is a waste of
resources
 Absence of infrastructures has great effect on
tax administration in Ebonyi State
15 The poverty situation of Ebonyi State
taxpaying public is responsible for poor tax
collection
16 Tax collection in Ebonyi State is poor because
the taxpayers are poor
17 For Ebonyi State taxpayers taxation reduces
spending power
18 Tax administration will be better if it is
separated from the civil service
19 The inherent bureaucratic bottleneck of the
civil service impacts negatively on tax
administration
20 Civil service lacks autonomy, while tax
administration ought to be autonomous for
effective performance.