PROBLEMS OF PERSONAL INCOME TAX COLLECTION AND MANAGEMENT IN NIGERIA

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ABSTRACT

It is a well-known fact that there are memories problems inherent in the Nigerian personal income tax system. With the present economic mess in the country, a lot of problems emanated from the assessments, collection and management of personal income tax. Personal income tax is a source of revenue to the government and, therefore must be saved from the set backs.

Since we are not in an ideal world, the problems associated with personal income tax may not be completely eradicated but can be reduced to a manageable extent. At is the intention of this work, therefore, to find out some of the hindrances initiating against the tax system and to find possible remedies.

Prior to this research work, the writer held the view that people avoid to pay taxes and the boards responsible for tax collection and administration are just ignorant of the importance of their tasks and the effects. An in-depth research carried out into the system revealed among others, that people do not show commitment in this respect due to lack of adequate trained personnel in Nigeria tax laws, and other laid down principles are not strictly followed.

TABLE OF CONTENTS

APPROVAL PAGE

TITLE PAGE

DEDICATION

ACKNOWLEDGEMENT

ABSTRACT

TABLE OF CONTENT

CHAPTER ONE: INTRODUCTION

1.1BACKGROUND OF STUDY

1.2STATEMENT OF THE PROBLEM

1.3OBJECTIVE OF THE STUDY

1.4RESEARCH QUESTION

1.5SIGNIFICANCE OF STUDY

1.6SCOPE AND LIMITATIONS

1.7DEFINITION OF TERMS

REFERENCES

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1MEANING OF TAXATION AND ITS ORIGIN IN NIGERIA

2.2IMPORTANCE OF TAXATION IN NIGERIA

2.3ATTRIBUTES OF A GOOD TAX SYSTEM

2.4EFFECTS OF TAXATION

2.5THE ORANIZATIONAL STRUCTURE OF BOARD OF INTERNAL REVENUE

2.6ADMINISTRATION FRAME WORK

2.7OFFENCES AND PENALTIES

2.8PROBLEMS OF PERSONAL INCOME TAX COLLECTION

REFERENCES.

CHAPTER THREE

SUMMARY OF FINDING AND CONCLUSION

BIBLIOGRAPHY

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PROBLEMS OF PERSONAL INCOME TAX COLLECTION AND MANAGEMENT IN NIGERIA

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