1.1 BACKGROUND OF THE STUDY
A tax could be defined as a compulsory payment levied on individuals by government or paying a specific percentage of their earnings or a specific amount of money in order to raise revenue for development purposes.
A tax according to Agyei (1985:2) defines tax as “the transfer of resources from the private sector to the public sector in order accomplish some of the nation’s economic and social goals”. Well, the primary economic goal of developing countries is to increase the rate of economic growth and hence the income per capitals which will lead to higher standards of living.
A goals which will be achieved with the introduction of tax are: provision of additional basic government services, particularly in education, public health and transport which are imperative for the growth of the rest of the economy.
Personal income tax was first introduced in Nigeria I 1904 by the late Lord Lugard, when the community tax operative in Northern Nigeria. Formerly. Nigerian cheerfully paid their taxes in kind of rendering free services such as clearing the bush, digging put toilet, well etc. for the benefit of the community as a whole failure to render such services usually resulted in seizure of property which might be reclaimed on payment of money.
In 1917, Lord Lugard made certain changes which culminated in the native Revenu ordinance, it was the (1917) ordinance that was extended to the Eastern Nigeria in 1928. the stiff expositions was also made it the end of 1939 chief Okugo of Oloko carried out the instructions laid down by the British Administrations on a new way of taxing income of individuals. This led to remour that a new system of taxation will be introduced. Its later consequence culminated to Aba women Riot against the British Administration. Meanwhile, in the year 1799 it was introduced by famous British king known as William and catering for government expenditure.
Income tax was very effective in Northern Nigeria but finally has come to stay in Nigeria today. The Raiseman fiscal commission of 1958, recommended the introduction of basic principles for taxing income of persons other than companies. This recommendation was embodied in Nigeria constitution order in council in (1960) and which formed the basis of the income tax management Act (1961).
By Untue of Edit (6) of 1970, the Board of internal Revenue came into being in effect, the Board became an organ charged with the responsibility of carrying out broad policies of tax administration in Anambra state.
TABLE OF CONTENTS
TABLE OF CONTENT
LIST OF TABLES
1.1 BACKGROUND OF THE STUDY
1.2 STATEMENT OF THE PROBLEM
1.3 OBJECTIVE OF THE STUDY
1.4 RESEARCH QUESTIONS
1.5 RESEARCH HYPOTHESIS
1.6 SCOPE AND LIMITATIONS
1.7 DEFINITION OF TERMS
LITERATURE OF REVIEW
2.0 DEVELOPMENT OF INCOME
2.1 TAX IN NIGEIRA
2.2 OBJECTIVES OF INCOME TAXATION
2.3 QUALITIES OF A SYSTEM OF GOOD TAXATION
2.4 ADMINISTRATION OF INCOME
2.4.1 TAX IN ANAMBRA STATE
2.4.2 ASSESSMENT AUTHORITY
2.4.3 TAX COLLECTION
2.4.4 TAX COLLECTION AGENTS
2.5 PROBLEM OF INCOME TAX
2.6 ADMINISTRATION AND COLLECTION MACHINERY
3.0 RESEARCH DESIGN AND METHODOLOGY\
3.1 RESEARCH DSIGNI
3.2 POPULATION SIZE
3.3 SAMPLE SIZE DETERMINATION
3.4 TYPES OF DATA
3.5 SOURCES OF DATA
3.6 DATA LOCATION
3.7 METHOD OF DATA PRESENTATION
3.8 METHODS OF DATA ANALYSIS
4.0 DATA PRESENTATION AND ANALYSIS
4.1 DATA ANALYSIS TECHNIQUES
4.1.1 PARTICIPATION IN TAX COLLECTION
4.2 EQUALITY OF THE EXPECTED AND ACTION RETURNS FROM TAX COLLECTORS
4.3 HINDRNACES TO REVENUE
4.4 TREATMENT OF UNDER ASSESSMENT
4.5 TRETMENT OF TAX AVOIDANACE
4.6 FRAUD AND DISHONESTY IN TAX ASSESSMENT
4.7 TEST OF HYPOTHESIS
5.0 SUMMARY OF FINDINGS, RECOMMENDATIONS AND CONCLUSIONS
5.1 SUMMARY OF FINDINGS
Disclaimer: Note this academic material is intended as a guide for your academic research work. Do not copy word for word. Note: For Computer or Programming related works, some works might not contain source codes
CITE THIS WORK
(2014, 10). Problem Of Personal Income Tax Collection In Anambra State A Case Study Of Awka South Local Government Area Of Anambra State.. ProjectStoc.com. Retrieved 10, 2014, from https://projectstoc.com/read/4056/problem-of-personal-income-tax-collection-in-anambra-state-a-case-study-of-awka-south-local-government-area-of-anambra-state-7984
"Problem Of Personal Income Tax Collection In Anambra State A Case Study Of Awka South Local Government Area Of Anambra State." ProjectStoc.com. 10 2014. 2014. 10 2014 <https://projectstoc.com/read/4056/problem-of-personal-income-tax-collection-in-anambra-state-a-case-study-of-awka-south-local-government-area-of-anambra-state-7984>.
"Problem Of Personal Income Tax Collection In Anambra State A Case Study Of Awka South Local Government Area Of Anambra State.." ProjectStoc.com. ProjectStoc.com, 10 2014. Web. 10 2014. <https://projectstoc.com/read/4056/problem-of-personal-income-tax-collection-in-anambra-state-a-case-study-of-awka-south-local-government-area-of-anambra-state-7984>.
"Problem Of Personal Income Tax Collection In Anambra State A Case Study Of Awka South Local Government Area Of Anambra State.." ProjectStoc.com. 10, 2014. Accessed 10, 2014. https://projectstoc.com/read/4056/problem-of-personal-income-tax-collection-in-anambra-state-a-case-study-of-awka-south-local-government-area-of-anambra-state-7984.
- Related Works
- Cost Accounting Business Evaluation
- The Role Of Auditing In A Developing Economy – Nigeria Experience
- The Development Of Accounting Principles And Standards (an Empirical Study)
- Fraud And Financial Malpractice As Leading Factor In Business Failure (a Case Study Of Emenite Industries Ltd, Enugu)
- Management And Control Of Inventories (drugs) In Government Health Institutions (a Case Study Of University Of Nigeria Teaching Hospital Unth)
- Accounting As An Aid To Internal Control System
- The Use Of Computer In Recording Accounting Information, Problem And Prospects (a Case Study Of Bendel Feeds And Flour Mill, Ewu, Edo State)
- The Impact Of Value Added Tax On Revenue Generation In Nigeria
- The Role Of Accounting In National Development A Focus On A Developing Economysuch As Nigeria
- The Effects Of Credit Management On Liquidity Position Of A Manufacturing Company (a Case Study Of Nigerian Breweries Plc, Enugu State)