Problem Of Personal Income Tax Collection In Anambra State (a Case Study Of Awka South Local Government Area Of Anambra State)

PROPOSAL

This study examined the factors militating against tax collection in Anambra state that lead to the fall of revenue in the state. This study also highlights the problems encountered by the staff of Board of internal Revenue – ie the organ entrusted by the government for collection of various taxes in the state.

The sampling technique used for the research were simple data collection and analysis to locate the trend or behaviour of data. Also employed were statistical tools for testing the hypothesis and chi square.

In employing the chi-square techniques, the hypothesis to be tested will be stated as a null hypothesis and an alternative hypothesis. The instrument to research for the information oral interviews and questionnaires method and the data collected were carefully analyzed using the chi-sqaure.

Some people from various works of life in Anambra state were selected for study. The researcher observed that factors militating against tax collection are. Lack of motivation of staff of Board of Internal Revenue, Inadequate provision of logistics, and finally Non-aggressive advertisement on the importance of tax through various media which will create base of the state. Conclusions and recommendation were made in the line with the findings.

TABLE OF CONTENTS

TITLE PAGE

APPROVAL PAGE

DEDICATION

ACKNOWLEDGEMENT 

ABSTRACT

TABLE OF CONTENT 

LIST OF TABLES 

CHAPTER ONE

1.0INTRODUCTION

1.1 BACKGROUND OF THE STUDY

1.2STATEMENT OF THE PROBLEM

1.3OBJECTIVE OF THE STUDY

1.4RESEARCH QUESTIONS

1.5RESEARCH HYPOTHESIS

1.6SCOPE AND LIMITATIONS 

1.7DEFINITION OF TERMS

REFERENCE

CHAPTER TWO

LITERATURE OF REVIEW

2.0DEVELOPMENT OF INCOME

2.1TAX IN NIGEIRA

2.2OBJECTIVES OF INCOME TAXATION

2.3QUALITIES OF A SYSTEM OF GOOD TAXATION

2.4ADMINISTRATION OF INCOME 

2.4.1TAX IN ANAMBRA STATE

2.4.2ASSESSMENT AUTHORITY

2.4.3TAX COLLECTION

2.4.4TAX COLLECTION AGENTS

2.4.5SECRECY

2.5PROBLEM OF INCOME TAX

2.6ADMINISTRATION AND COLLECTION MACHINERY 

REFERENCES

CHAPTER THREE

3.0RESEARCH DESIGN AND METHODOLOGY

3.1RESEARCH DSIGNI

3.2POPULATION SIZE

3.3SAMPLE SIZE DETERMINATION

3.4TYPES OF DATA

3.5SOURCES OF DATA

3.6DATA LOCATION

3.7METHOD OF DATA PRESENTATION

3.8METHODS OF DATA ANALYSIS 

REFERENCES

CHAPTER FOUR

4.0DATA PRESENTATION AND ANALYSIS

4.1DATA ANALYSIS TECHNIQUES

4.1.1PARTICIPATION IN TAX COLLECTION

4.2EQUALITY OF THE EXPECTED AND ACTION RETURNS FROM TAX COLLECTORS

4.3HINDERNACES TO REVENUE

4.4TREATMENT OF UNDER ASSESSMENT

4.5TREATMENT OF TAX AVOIDANACE 

4.6FRAUD AND DISHONESTY IN TAX ASSESSMENT

4.7TEST OF HYPOTHESIS 

CHAPTER FIVE

5.0SUMMARY OF FINDINGS, RECOMMENDATIONS AND CONCLUSIONS

5.1SUMMARY OF FINDINGS

5.2RECOMMENDATIONS 

5.3CONCLUSION

BIBLIOGRAPHY

QUESTIONNAIRE