AN EXAMINATION OF THE PROBLEMS OF PERSONAL INCOME TAX MANAGEMENT

Since the dawn of human civilization, every organized which has society used a form of taxation or another. Which is determined by the limitation imposed by the physical and social environment in which the taxation system is implemented. Facts tell us that no form of taxation involved since human history is without its shortcomings. A taxation Administration may seem good and efficient within a particular society for a period of time but may not be suitable as the structure of the society changes with time. Hence every tax administration needs continual re-examination or revision in order to accommodate the changes in the society. This is with a view to removing those factors which are likely to cause problems in the taxation administration. My strongest conviction is that the Enugu environment must be put under investigation and study so that a sound taxation administration could be evolved which would take into recognizance. The limitations imposed by the Enugu environment. This would ensure that a taxation administration is developed which would at least reduce the problems associated with it.