Problems Of Personal Income Tax Generation And Administration
(A Case Study Of Internal Revenue Enugu North)
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 realize the objectives of taxation owing 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 problems militating against the attainment of the objectives of the objectives of taxation.
In carrying out this research work, questionnaire will be used to collect data and simple percentage analysis will be used to analyse the data collected.
Also, in carrying out this research work, it will help 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 importance and merits of taxation.
Finally, it will help to know if there is enough personnel needed for effective tax collection and administration. The limitation of this study is monetary problem and time. Moreso, there will be scarcity of accurate national statistics.
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.
NOTE: Preview the following Table of Content before you download the full content. WYSIWYG – What You See Is What You Get.
Title page ii
Approval page iii
Dedication iv
Acknowledgement v
Abstract vi
Proposal viii
Table of contents x
CHAPTER ONE:
Introduction 1
1.1 Background of study 1
1.2 Board of internal revenue Enugu 2
1.3 Statement of the problem 8
1.4 Objectives of the study 10
1.5 Formulation of research hypothesis 11
1.6 Delimitation / limitation of the study 13
CHAPTER TWO:
Literature Review 14
2.1 Origin and importance of taxation in nigeria 14
2.2 Importance of taxation in nigeria 18
2.3 Qualities of good tax system 20
2.4 Effects of taxation 25
2.5 Personal income taxation (general criteria) 27
2.6 Problems of personal income tax generation 34
2.7 Problems of personal income tax administration 36
CHAPTER THREE:
Methodology 43
3.1 Population 43
3.2 Sample 44
3.3 Instrument 45
3.4 Validation of instrument 46
3.5 Collection of data 46
CHAPTER FOUR
4.0 Presentation and analysis of data collected 49
4.1 administration and collection of questionnaire 49
4.2 Analysis of questionnaire using the simple percentage 50
CHAPTER FIVE
5.1 Summary and conclusion 59
5.2 Recommendation 61
Bibliography 65
References 66
This “Problems Of Personal Income Tax Generation And Administration” file contains 5 Chapters, 76 Pages and 11,013 Words.
The author of Problems Of Personal Income Tax Generation And Administration is written at the front page of the downloaded file.
To download this Problems Of Personal Income Tax Generation And Administration full file, click on “Download File” on top of this page and follow the next.