Problems Of Personal Income Tax Generation And Administration In Enugu State (a Case Study Of Internal Revenue Enugu North)

ABSTRACT

This project work is carried out on problem of personal income tax generation and administration taxation can be simply defined as a compulsory contribution by individuals and organizations to a statutory Authority.  The merits of taxations are numerous for instance, it could be used for re-distribution of income or for stabilizing the economy.

In the recent past and till date it has not been easy to fully realized the objectives of taxation owing to the existence of inefficiency and ineffectiveness in the system of administration and collection of personal income tax in Enugu state.  This project problems of personal income tax Generation and Administration in Enugu State.  (A case study of internal Revenue Enugu – North) will highlight those problem militating against the attainment of the objective of taxation.

In carrying out this research work, questionnaires bad been used to collect data and simple percentage analysis was used to analyse the data collected.

Also this research work enabled me to observed whether inhabitants of Enugu North Local Government Area indulge so much in tax avoidance and tax evasion because they have not been sufficiently enlightened on the important and merits of taxation.

Finally the research work carried out helped the researcher to know if there is enough personnel needed for effective tax collection and administration.  The limitation of this study is monetary problem and time, there will be scarcity of accurate national statistics.

TABLE OF CONTENTS

Title page

Approval page

Dedication

Acknowledgement

Abstract

Proposal

Table of contents

CHAPTER ONE:

 Introduction

1.1Background of study

1.2Board of internal revenue Enugu

1.3Statement of the problem

1.4Objectives of the study

1.5Formulation of research hypothesis

1.6Delimitation / limitation of the study

CHAPTER TWO:

Literature Review

2.1Origin and importance of taxation in nigeria

2.2Importance of taxation in nigeria

2.3Qualities of good tax system

2.4Effects of taxation

2.5Personal income taxation (general criteria)

2.6Problems of personal income tax generation

2.7Problems of personal income tax administration

CHAPTER THREE: 

Methodology

3.1Population

3.2Sample

3.3Instrument

3.4Validation of instrument

3.5Collection of data

CHAPTER FOUR

4.0Presentation and analysis of data collected

4.1administration and collection of questionnaire

4.2Analysis of questionnaire using the simple percentage

CHAPTER FIVE

5.1Summary and conclusion

5.2Recommendation

Bibliography

References