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, some works might not contain 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 Role Of Accounting In Societal Development (in The Nigerian Context)
- “responsibility Accounting”
- Accountability And Budget Implementation In Nigeria (a Case Study Of Ministry Of Finance, Enugu)
- Effect Of Computer Ont Eh Accounting Profession (a Case Study Of Asaba Aluminium Company Delta State
- The Impact Of Accounting On Bank Lending Decision
- Assessing The Effect Of Material Handling On The Profitability Of A Manufacturing Company (a Case Study Of Kaduna Refining And Petrochemical Company)
- Problems And Prospects Of Local Government Finance/accounting In Nigeria (a Case Study Of Nsukka Local Government Area)
- The Role Of Accounting In Nigeria
- The Impact Of Accounting Information On Decision Making Process. (a Case Study Of Anammco Ltd)
- Analysis Of Financial Ratios As An Aid To Economic Analysis (a Case Study Of Union Bank Plc Enugu)