It is well known fact that there are numerous problems inherent in the Nigeria Personal Income Tax System. With the present economy, a lot of problem emanated from the assessment, collection and management of personal income tax. Personal income tax is a source of revenue to the government and, therefore, must be saved from the setbacks.
Since we are not in an ideal world, the problems associated with personal income tax may not be completely eradicated but can be reduced to a manageable extent. It is intension of this work, therefore, to find some of the hindrances militating against the tax system and to find possible remedies.
Prior to this research work, the writer held the view that people avoid to pay taxes and the beards responsible for tax collection administration are just ignorant of the importance of their task the effects. An in-depth research carried out into the system revealed, among others, people do not show commitment in this respect due to lack of adequate trained personnel in Nigerian laws and other laid down principles are not strictly followed.
TABLE OF CONTENTS
TABLE OF CONTENTS
1.1 BACKGROUND OF THE STUDY
1.2 STATEMENT OF PROBLEM
1.3 OBJECTIVE OF THE STUDY
1.4 SIGNIFICANCE OF STUDY
1.5 DELIMITATIONS, SCOPE AND LIMITATION
1.6 DEFINITION OF TERMS
2.0 REVIEW OF THE RELATED LITERATURE
2.1 MEANING OF TAXATION AND ITÂ’S ORIGIN IN NIGERIA
2.2 IMPORTANCE OF TAXATION IN NIGERIA
2.3 ATTRIBUTES OF GOOD TAXATION
2.4 EFFECTS OF TAXATION
2.5 THE ORGANIZATIONAL STRUCTURE OF BOARD OF INTERNAL REVENUE
2.6 ADMINISTRATION FRAMEWORK
2.7 OFFENCES AND PENALTIES
2.8 PROBLEM OF PERSONAL INCOME TAX COLLECTION
3.2 AREA OF STUDY
3.4 SAMPLE SIZE
3.5 SAMPLING TECHNIQUES
3.6 INSTRUMENT OF DATA COLLECTION
3.7 VALIDATION OF INSTRUMENT
3.8 TECHNIQUE FOR DATA ANALYSIS
4.0 PRESENTATION AND ANALYSIS OF DATA COLLECTED
4.1 ADMINISTRATION / COLLECTION OF QUESTIONNAIRE
4.2 ANALYSIS OF QUESTIONNAIRE USING THE SIMPLE PERCENTAGE
5.1 SUMMARY OF FINDINGS
Disclaimer: Note this academic material is intended as a guide for your academic research work. Do not copy word for word. Note: For Computer or Programming related works, we DO NOT provide source codes
CITE THIS WORK
(2012, 09). Problems Of Personal Income Tax Collection And Management In Nigeria.. Afribary.com. Retrieved 09, 2012, from https://afribary.com/read/32/problems-of-personal-income-tax-collection-and-management-in-nigeria
"Problems Of Personal Income Tax Collection And Management In Nigeria." Afribary.com. 09 2012. 2012. 09 2012 <https://afribary.com/read/32/problems-of-personal-income-tax-collection-and-management-in-nigeria>.
"Problems Of Personal Income Tax Collection And Management In Nigeria.." Afribary.com. Afribary.com, 09 2012. Web. 09 2012. <https://afribary.com/read/32/problems-of-personal-income-tax-collection-and-management-in-nigeria>.
"Problems Of Personal Income Tax Collection And Management In Nigeria.." Afribary.com. 09, 2012. Accessed 09, 2012. https://afribary.com/read/32/problems-of-personal-income-tax-collection-and-management-in-nigeria.
- Related Works
- The Effects Of Nigeria Monetary And Firm Policies On Commercial Bank’s From 1990 – 2000 (a Case Study Of First Bank Plc. Okpara Avenue, Enugu).
- Application Of Accounting Principles And Standard In Modern Accounting Practice
- The Impact Of Internal Control System On Revenue Generation: (a Case Study Of Power Holding Company Of Nigeria Phcn Okpara Avenue Enugu)
- Audit Report And Its Impact On The Activities Of Business Organisation In Nigeria
- Sustainability Reporting Past, Present And Trends For The Future
- Debt Recovery Techniques In The Banking Sectors Issues, Problems And Prospects (a Case Study Of Union Bank Nig Plc)
- The Development Of Accounting Principles And Standards (an Empirical Study)
- An Appraisal Of Internal Control System On Large Firm (a Case Study Of Emenite Ltd Enugu)
- The Role Of Mergers And Acquisition In Financial Management In Nigeria
- The Role Of Accounting In Societal Development (in The Nigerian Context)