Problems Of Personal Income Tax Administration

A Case Study Of Ministry Of Education, Enugu
ABSTRACT

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.

TABLE OF CONTENTS

Title page
Approval page
Dedication
Acknowledgement
Abstract
List of tables
Table of content

CHAPTER ONE
Introduction
1.1 Background of the study
1.2 Statement of problems
1.3 Research Questions / Hypothesis
1.4 Hypothesis
1.5 Purpose of the study
1.6 Significance of the study
1.7 Scope of the study

CHAPTER TWO
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

CHAPTER THREE
Research methodology
3.1 Design of the study
3.2 Area of the study
3.3 Population
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

CHAPTER FOUR
Data presentation and Analysis

CHAPTER FIVE
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
5.6 Conclusion
5.7 Recommendation
Bibliography
Questionnaire

 

 

 

 

 

 

 

APA

Problems Of Personal Income Tax Administration. (n.d.). UniTopics. https://www.unitopics.com/project/material/problems-of-personal-income-tax-administration/

MLA

“Problems Of Personal Income Tax Administration.” UniTopics, https://www.unitopics.com/project/material/problems-of-personal-income-tax-administration/. Accessed 19 September 2024.

Chicago

“Problems Of Personal Income Tax Administration.” UniTopics, Accessed September 19, 2024. https://www.unitopics.com/project/material/problems-of-personal-income-tax-administration/

WORK DETAILS

Chapters:
5
Pages:
88
Words:
11548

Here’s a typical structure for Problems Of Personal Income Tax Administration research projects:

  • The title page of Problems Of Personal Income Tax Administration should include the project title, your name, institution, and date.
  • The abstract of Problems Of Personal Income Tax Administration should be a summary of around 150-250 words and should highlight the main objectives, methods, results, and conclusions.
  • The introduction of Problems Of Personal Income Tax Administration should provide the background information, outline the research problem, and state the objectives and significance of the study.
  • Review existing research related to Problems Of Personal Income Tax Administration, identifying gaps the study aims to fill.
  • The methodology section of Problems Of Personal Income Tax Administration should describe the research design, data collection methods, and analytical techniques used.
  • Present the findings of the Problems Of Personal Income Tax Administration research study using tables, charts, and graphs to illustrate key points.
  • Interpret Problems Of Personal Income Tax Administration results, discussing their implications, limitations, and potential areas for future research.
  • Summarize the main findings of the Problems Of Personal Income Tax Administration study and restate its significance.
  • List all the sources you cited in Problems Of Personal Income Tax Administration project, following a specific citation style (e.g., APA, MLA, Chicago).