CHAPTER ONE1.1 Background to the StudyWith the increasing focus on the good corporate governance and emphasis on revenue generation by the government, it is more critical now than ever to comply fully with the law including ensuring that tax filling and payment deadline are met.This assertion should not be overemphasized when considering a great deal of concerned show by the Board of Internal Revenue when it comes to personal income tax such as PAYE in Nigeria today.PAYE , being an acronym for Pay As You Earn, it is simply a method collecting personal income tax from employees salaries and wages through deduction at sources by an employer as provided by relevant section of Personal Income Tax Act2011(vanquard2012) it means for raising revenue in order to finance public expenditures such as building of governments state house, construction roads and other form of amenities. Considering this, it is that PAYE must have yield huge amount of revenues to the government, but transparency is one big question in the manner and ways PAYE is remitted1because a number of loopholes exist as to due date of remitting PAYE and the charges made on the level of income from one ministry to another (under payment and over payment )Therefore, this study is on the appraisal of the impact of PAYE administration and revenue generation in kebbi state with implication for transparent tax administration a case study of Kebbi State Board of Internal Revenue, this study embark on with a view to analytically present the tax mechanism in place especially as it relate to PAYE, the challenges there in and also make recommendation at the end.1.2 Statement of the Research ProblemsThis research aimed at appraising the impact of Pay As You Earn PAYE system of revenue generation with special reference to kebbi stateFor many years the issue of revenue generation whch is one of the income yielding venture have been one aspect of debating thus a large sum of money is being realized.
.