The Problems Of Personal Income Tax Collection And Management In Nigeria (a Case Study Of Ministry Of Education, Enugu)

ABSTRACT

The main objective of the study include:

To find out the extent to which the resources of the board are adequate for its management. 

To ascertain the extent to which the objectives of the board are being achieved.

Finally to appraise the extent of attainment of the boards target in the priority areas of personal Income tax administration.

Some related literatures were reviewed while chapter three contained the methodology of this study; The population of the study which was made up of 800 people and the sample size was 100 using simple random sampling technique. Chapter four presented the analysis of the data generated from questionnaires.

In the concluding chapter which comprises among other things the research findings which include in adequacy of resources, low achievement of objectives, Ignorance of tax benefits and poor attainment of targets in the priority areas. However, recommendations are made based on findings. Such recommendation includes: Recruitment of more staff for the board and allocation of more funds for collection activities in both headquarters and branch offices.

Finally, the researcher beliefs that if these recommendations are applied religiously, the problem of Nigerian Personal Income Tax collection and management will be a thing of the past in Nigeria as a whole.

TABLE OF CONTENTS

Title page

Approval page

Dedication

Acknowledgement 

Abstract 

Proposal

List of tables 

Table of content 

CHAPTER ONE

Introduction

1.1Background of the study 

1.2Statement of problems 

1.3Research Questions / Hypothesis 

1.4Hypothesis 

1.5Purpose of the study 

1.6Significance of the study 

1.7Scope of the study 

CHAPTER TWO

Review of literatures

2.1Fundamental concept of Nigeria Taxation 

2.1.1History of Nigeria Taxation 

2.1.2Laws governing Income tax in Nigeria 

2.1.3Importance of Taxation 

2.1.4Categories of Taxes 

2.2Basis of tax Imposition (major provisions) 

2.2.1A review of major assessment provision 

2.2.2Relevant tax authorities 

2.3Problems of tax collection..

2.3.1In adequate qualified man power, poor motivation and corruption 

2.3.2Poor attitude to tax generation and usage

2.3.3Lack of management audit and unrealistic budgeting

CHAPTER THREE

Research methodology

3.1Design of the study 

3.2Area of the study 

3.3Population 

3.4Sample size 

3.5Sampling techniques 

3.6Instrument of data collection 

3.7Validity and reliability of instrument 

3.8Techniques for data analysis 

CHAPTER FOUR

Data presentation and Analysis

CHAPTER FIVE

5.1Discussion of the study 

5.2Summary of findings 

5.3Implication of the research