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.
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
- Budgetary Control In The Marketing And Manufacturing Organization
- Effects Of Bank Distress On The Economy (the Nigerian Case)
- The Computer And Auditing Practice In Nigeria
- The Techniques Of Improving Community Banking Services In Nigeria (a Case Study Of Ohha Community Bank Nig Ltd)
- Auditing As An Aid To Accountability On The Public Sector (a Case Study Of Union Bank Plc In Enugu State)
- The Relevance Of Quality Check Management In A Firm
- An Over-view Of Local Government Finance In The New Millennium (a Case Study Of Igbo – Etiti Local Government Council)
- Financing Small-scale Industries In Nigeria (a Case Study Of Enugu State )
- Budgeting: A Systematic Approach To Profit Planning And Control “a Case Study Of Mobile Telecommunication Network Nigeria Limited’ (mtn), Enugu State, Nigeria.
- The Role Of Auditors In Computerized Accounting Systems