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APPRAISAL OF INCOME TAX COLLECTION AND ANDMINISTRATION IN NIGERIA.

(A CASE STUDY OF BOARD OF INTERNAL REVENUE

(B.I.R) ENUGU)

 

ABSTRACT

This project work deals with “Appraisal of Income Tax Collection and Administration in Nigeria. A case study of Board of Internal Revenue Enugu. It explains the income tax collections as a vital tool of macro-economic management of our society. I have come to acknowledge that taxation is a patent fiscal full of economic adjustment. Most important of all, it is looked upon to generate the revenue needed to help us tide our current economic crises. It is against this background that the research took up by choice, our society of tax administration in Enugu Board of internal revenue.

The purpose of this study is to study how well it is meeting the expectation about increased revenue generation. The researcher many problems in income / tax collection and administration board of interval revenue Enugu. Some of them are:

1. Data collected revealed that the firms used by the Board of Internal Revenue to collect income do not make revenue generation easier.
2. The Board used unqualified personnel for income tax collection and they do not render correct account of the amount of revenue collected to the Board of Internal Revenue Enugu.
3. It was also discovered that the other categories of revenue agents and revenue clerks are more efficient and honest in the income tax collection and exercise and the money collected by all revenue collectors are remitted on time to the Board of Internal Revenue Enugu.

 

The recommendations are :

1. Members of staff who engaged in sensitive assignments such as tax investigation and tax assessment should be adequately remunerated and be provided with the assurance given at government expense.
2. Setting up dependable and highly reliable tax administration machinery which will ensure operation efficiency hard work and loyalty amongst the personnel of the service.

Setting up a good computerized information and storage network to enable information to be processed promptly and accurately. This will also reduce evasion and avoidance tax.

 

CHAPTER ONE

INTRODUCTION

1.1     BACKGROUND OF THE STUDY

T

ax is an important factor in economic planning and development of a nation and I is an important agent of social change, (Ola 1985:109). Tax according to Agysi (1983:174) the transfer of resources from private sector to the public sector in order to accomplish some of the nations economic and social goals. Furthermore, tax is a compulsory levy imposed on the payer by a legal authority or recipient public authority. Throughout the history of mankind, the right to raise tax has been one of the principal features of political authority.

Tax is an instrument of fiscal policy, which plays a leading role in every organized society irrespective of the political or constitutional structure. Once a society becomes stabilized, civilized or law abiding the function of government becomes enormous resulting in heavy expenditure and necessitating tax payment by its subjects.