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.
Title page ii
Approval page iii
Dedication iv
Acknowledgement v
Abstract vi
Proposal viii
Table of contents x
CHAPTER ONE:
Introduction 1
1.1 Background of study 1
1.2 Board of internal revenue Enugu 2
1.3 Statement of the problem 8
1.4 Objectives of the study 10
1.5 Formulation of research hypothesis 11
1.6 Delimitation / limitation of the study 13
CHAPTER TWO:
Literature Review 14
2.1 Origin and importance of taxation in nigeria 14
2.2 Importance of taxation in nigeria 18
2.3 Qualities of good tax system 20
2.4 Effects of taxation 25
2.5 Personal income taxation (general criteria) 27
2.6 Problems of personal income tax generation 34
2.7 Problems of personal income tax administration 36
CHAPTER THREE:
Methodology 43
3.1 Population 43
3.2 Sample 44
3.3 Instrument 45
3.4 Validation of instrument 46
3.5 Collection of data 46
CHAPTER FOUR
4.0 Presentation and analysis of data collected 49
4.1 administration and collection of questionnaire 49
4.2 Analysis of questionnaire using the simple percentage 50
CHAPTER FIVE
5.1 Summary and conclusion 59
5.2 Recommendation 61
Bibliography 65
References 66
Problems Of Personal Income Tax Generation And Administration. (n.d.). UniTopics. https://www.unitopics.com/project/material/problems-of-personal-income-tax-generation-and-administration/
“Problems Of Personal Income Tax Generation And Administration.” UniTopics, https://www.unitopics.com/project/material/problems-of-personal-income-tax-generation-and-administration/. Accessed 19 September 2024.
“Problems Of Personal Income Tax Generation And Administration.” UniTopics, Accessed September 19, 2024. https://www.unitopics.com/project/material/problems-of-personal-income-tax-generation-and-administration/
Here’s a typical structure for Problems Of Personal Income Tax Generation And Administration research projects:
- The title page of Problems Of Personal Income Tax Generation And Administration should include the project title, your name, institution, and date.
- The abstract of Problems Of Personal Income Tax Generation And 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 Generation And 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 Generation And Administration, identifying gaps the study aims to fill.
- The methodology section of Problems Of Personal Income Tax Generation And Administration should describe the research design, data collection methods, and analytical techniques used.
- Present the findings of the Problems Of Personal Income Tax Generation And Administration research study using tables, charts, and graphs to illustrate key points.
- Interpret Problems Of Personal Income Tax Generation And Administration results, discussing their implications, limitations, and potential areas for future research.
- Summarize the main findings of the Problems Of Personal Income Tax Generation And Administration study and restate its significance.
- List all the sources you cited in Problems Of Personal Income Tax Generation And Administration project, following a specific citation style (e.g., APA, MLA, Chicago).