Problems Of Income Tax Assessment And Collection In Enugu State

ABSTRACT

With the present economic predicaments in the country, most people found it very difficult to cope with the high cost of living. This is true, because the government is not generating enough revenue as expected and such things affect the budget of the year. It all meant that the government may not have enough money to provide social amenities for the individuals.

Therefore the government, individuals depend on revenue for the execution of their projects. The need may be defense, education, transport, agriculture or provision of shelter for their citizens. How far, therefore, government can go in solving such problems is function of the revenue.

In writing this topic, I decided to include the problems of people in the pigment of taxes or what makes them to bulge the payment of taxes

However, among other chapters, chapter three deals specifically on the findings summary and recommendation.

TABLE OF CONTENT

Title page

Approval page

Dedication

Acknowledgement

Abstract

Table of content

CHAPTER ONE

INTRODUCTION

Background of the Study

CHAPTER TWO

LITERATURE REVIEW

2.1Definition of terms

2.2Problems of tax assessment

2.3Problems of tax collection

2.4Taxation of self employed

2.5Persons through direct assessment

CHAPTER THREE

3.1Conclusions

3.2Findings and recommendation

Bibliography.