The topic of this research work is the Problem of Nigerian Personal Income Tax Administration with particular reference to Ministry of Education Enugu.
The main objective of the study include:
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 boards target in the priority areas of personal Income tax administration.
Some related literatures were reviewed while chapter three contained the methodology of this study; The population of the study which was made up of 800 people and the sample size was 100 using simple random sampling technique. Chapter four presented the analysis of the data generated from questionnaires.
In the concluding chapter which comprises among other things the research findings which include in adequacy of resources, low achievement of objectives, Ignorance of tax benefits and poor attainment of targets in the priority areas. However, recommendations are made based on findings. Such recommendation includes: Recruitment of more staff for the board and allocation of more funds for collection activities in both headquarters and branch offices.
Finally, the researcher beliefs that if these recommendations are applied religiously, the problem of Nigerian Personal Income Tax Administration and collection will be a thing of the past in Nigeria as a whole.
LIST OF TABLES
3.1 Population Distribution of Staffs
4.1 Questionnaire Schedule
4.2 Perception of staffs on resources adequacy for the board
4.3 Perception of staffs on the extent of achievement of the boards objectives
4.4 Perception of staffs on the relationship between the ignorance of tax benefits and unwillingness to pay tax
4.5 Perception of staffs on the extent of boards realization in priority areas
4.6 Table of response on resources adequacy for management of the board
4.7 Chi-square on the perception of staffs on resources adequacy for the board
4.8 Table of response on relationship between ignorance of tax benefits and unwillingness to pay tax
4.9 Chi-square on the perception on the relationship between ignorance of tax benefits and unwillingness to pay tax
List of tables
Table of content
1.1 Background of the study
1.2 Statement of problems
1.3 Research Questions / Hypothesis
1.5 Purpose of the study
1.6 Significance of the study
1.7 Scope of the study
Review of literatures
2.1 Fundamental concept of Nigeria Taxation
2.1.1 History of Nigeria Taxation
2.1.2 Laws governing Income tax in Nigeria
2.1.3 Importance of Taxation
2.1.4 Categories of Taxes
2.2 Basis of tax Imposition (major provisions)
2.2.1 A review of major assessment provision
2.2.2 Relevant tax authorities
2.3 Problems of tax collection..
2.3.1 In adequate qualified man power, poor motivation and corruption
2.3.2 Poor attitude to tax generation and usage
2.3.3 Lack of management audit and unrealistic budgeting
3.1 Design of the study
3.2 Area of the study
3.4 Sample size
3.5 Sampling techniques
3.6 Instrument of data collection
3.7 Validity and reliability of instrument
3.8 Techniques for data analysis
Data presentation and Analysis
5.1 Discussion of the study
5.2 Summary of findings
5.3 Implication of the research
5.4 Limitation of the study
5.5 Suggestion for further study
1.1 BACKGROUND OF THE STUDY
Tax 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.
For a developing country like Nigeria, the primary economic goal is 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 developing economics include taxes and other current receipts such as the profit of public enterprises, loans and grants. Of these sources, tax is perhaps the most important since the level of government expenditure is to a great extent 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 wants shall be taken from all various families and from the enterprises they own and made available for the provision of social goals and services”.