PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION (A CASE STUDY OF INTERNAL REVENUE ENUGU NORTH)

PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION (A Case Study Of Internal Revenue Enugu North)

ABSTRACT
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.

Table Of Contents
Title Page
Approval Page
Dedication
Acknowledgement
Abstract
Proposal
Table Of Contents

Chapter One:
1.0 Introduction
1.1 Background Of Study
1.2 Board Of Internal Revenue Enugu
1.3 Statement Of The Problem
1.4 Objectives Of The Study
1.5 Formulation Of Research Hypothesis
1.6 Delimitation / Limitation Of The Study
Chapter Two:
2.0 Literature Review
2.1 Origin And Importance Of Taxation In Nigeria
2.2 Importance Of Taxation In Nigeria
2.3 Qualities Of Good Tax System
2.4 Effects Of Taxation
2.5 Personal Income Taxation (General Criteria)
2.6 Problems Of Personal Income Tax Generation
2.7 Problems Of Personal Income Tax Administration
Chapter Three:
3.0 Methodology
3.1 Population
3.2 Sample
3.3 Instrument
3.4 Validation Of Instrument
3.5 Collection Of Data
Chapter Four
4.0 Presentation And Analysis Of Data Collected
4.1 Administration And Collection Of Questionnaire
4.2 Analysis Of Questionnaire Using The Simple Percentage
Chapter Five
5.1 Summary And Conclusion
5.2 Recommendation
Bibliography
References

PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION (A Case Study Of Internal Revenue Enugu North)