The main objective of the study as contained in chapter one are:
To find out the extent to which the resources of the board are adequate for its management to ascertain the extent to which the objectives of the board are being achieved.
Finally to appraise the extent of attainment of the board target in the priority areas of personal income tax administration.
In chapter two some related literatures were reviewed while chapter three contained the methodology of this study. Chapter four presented the analysis of data generated form questionnaires.
Chapter five comprise among other things the research finding while includes inadequately of resources low achievement of objectives ignorance of tax benefit and poor attainment of target in the priority areas. However recommendation were made based on the findings.
Finally the researcher slice that if these recommendation are applied religiously the problem of personal income tax administration and collection will be attaining of the past in Nigeria as a whole
CHAPTER TWO
REVIEW OF LITERATURE
CHAPTER THREE
RESEARCH METHODOLOGY
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
CHAPTER FIVE
Reference
Appendices
CHAPTER ONE
INTRODUCTION
BACKGROUND TO THE STUDY
Tax is an important factors in economic planning and development of a nation and is an important agent of social change (Ole 1985:109)
Tax according to Agusi (1983:174) the transfer of resource from private sector to the public sector in order to accomplish some of the nations economic and social goals. Further more tax is a compulsory very imposed on the payers by a legal authority or recipient public authority through out the history of mankind the right to raise tax has been one of the principles features of political authority
Tax as 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 functions of government became enormous resulting in heaving expenditure and necessitating tax payment by its subjects.
For a development country like Nigeria the primary economic goal it to increase the rate of economic growth and hence the per capital income which will lead to higher standard of living.
Three main method of financing economic expenditure in most development economics include taxes and other current receipts she as the profit of public enterprises loans and grants of these sauces is perhaps the most important since the level of government expenditure is to a great dependent on the ability of the tax system to place the required revenue at the disposal of government . hence Samuelson (1980:92) wrote that in deciding to tax people the people are really deciding how resources needed for social was shall be taken from all various families and from the enterprises they own and made available for the provision of social goat and services.
Again since market system proves inadequate for ensuring a stance price employment stable price and steady growth in addition tax is meant to ensuring at times a transfer of resources from the hand of the private to public or government for investment modification of patterns of investment and mutilating economic inequalities
Also these aims are far from being achieved in the Nigeria society. The tax system is failing in almost all the above respect. Therefore there must be crucial problems militating against efficient and effective tax administration in Nigeria.
3. There has been discussion on the problem posed by the dwindling fortune in the oil economy. This problem is acute because of the undue reliance on federal government for the bulk of the operating revenue in the state. All the states of the federation are now required to intensity effort towards the internally generated revenue to make up allocation engendered in the internally generated revenue is more acute in newly created states before being carved out these states were doing fairly well with what they collected within their confines.
In Enugu state the problems of inefficient tax collection is highly pronounced. Due to tack of fund the state has been unable to fulfill its obligations to the citizenry.
The present emphasis on rural development has subdued state with the rural communities. Beside political duties it is expected to provides good road health services primary/secondary education good environmental sanitation among others to her people. As a result of the government inability to meet with it obligation the people have resorted to self help projects.
Observation has shown that the number of self help project in noisy communities out number the government project there in.
4. These failure are attributed to the numerous problems militating against efficient tax collection in the state as shown by the project. Inspite of the board nature of taxes the tax payers are usually on the lookout for loopholes which they could exploit and less tax to the government. Beside the corrupt tax officials evidence abound that there is high incidence of tax avoidance refusing to pay tax entirely and evasion act by which the amount of tax payable is dishonestly reduced in Enugu state.
As a result of the role and importance of tax as an instrument of fiscal policy the vital sources of government revenue taxation becomes an important area of study. But because of the failure of taxation to effectively collect resources secure equitable income distribute and properly regulate the elon-colateral function of a good tax system and above all provide the government with the much needed revenue to meet it various obligations it is strongly convinced that there must be some crucial problems militating against effective and efficient tax administration in Enugu state and Nigeria as a whole. Henve with particular reference to Enugu state is hereby being under taken to x ray with a view of finding these problems their degree of impartment the likely prospect and proffering.
5. Recommendation of action that will ensure effective and efficient tax administration and collection mechanism in Enugu state in particular and Nigeria in general
There has been a heart provoking out cry by various state governments in Nigeria over their poor financial base. The situation is becoming even more compounded by the obvious dividing feature of our oil economy. Moreover inspite of the broadness and comprehensive nature of our tax system tax avoidance and evasion are on the increase this ugly development ahs placed most state government in a situation where they cannot cope with their civil responsibilities to their citizen, hence a compelling need to put an end to this unwholesome in circumstance through proper problem identification.
Below are research question to which the study will be based.
The topic of this thesis is the problem of personal income tax administration and collection in Nigeria with a particular reference to Enugu state board of internal revenue the main objectives of the study are:
To find out the extent to which the resources of the organization are adequate for its management. To ascertain the extent to which the objectives of the organization are being achieved. To determine the relationship between the ignorance of tax payers and the unwillingness to fulfill their tax obligation.
Finally to evaluate the collection of personal increase tax in Enugu state.
This research work is being undertaken to identify the problem hindering personal income tax administration and collection in Enugu state it is my hope that this study will help to correct he deficiency in the personal income tax generation machinery in Enugu state.
Again there is practically no defiled study devoted the problem of personal income tax collection in recent years. Therefore the study will adequately fill up the gap. This a research work that focused on this topic is timely and very necessary in providing a lasting solution to the inconstant and unhealthy problem of waste of revenue through ineffective personal income tax administration and collection in Enugu state of revenue through ineffective personal income tax administration and collection in Enugu state.
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