AN ASSESSMENT OF PERSONAL INCOME TAX AMONG SMALL SCALE BUSINESSES FOR REVENUE GENERATION IN KEBBI STATE

LIST OF TABLES

Table 4.1 Age group of respondents -        -        -        -        -        -        23

Table 4.2 Gender of respondents      -        -        -        -        -        -        24

Table 4.3 Marital Status of respondents    -        -        -        -        -        24

Table 4.4 Educational Qualification of respondents      -        -        -        -        25

Table 4.5 Working Experience-                  -        -        -        -        -        -        25

Table 4.6. Business Plan         -        -        -        -        -        -        -        -        26

Table 4.7 Training /Workshop of Respondents   -        -        -        -        26

Table 4.8 Responses on Cash flow   -        -        -        -        -        -        27

Table 4.9 Responses on cash flow balances                   -        -        -        -        27

Table 4.10 Investment alternative of respondents         -       -        -        -        28

Table 4.11 Cash Management Policies       -        -        -        -        -        -        28

Table 4.12 Availability of Written Budget           -        -        -        -        29

Table 4.13 Mode of Spending             -      -        -        -        -        -        29

Table 4.14 credit facility availability   -      -        -        -        -        -        29

 

TABLE OF CONTENT

Title Page    -        -        -        -        -        -        -        -        -        -        i

Approval Page     -        -        -        -        -        -        -        -        -        ii

Dedication  -        -        -        -        -        -        -        -        -        -        iii

Acknowledgement         -        -        -        -        -        -        -        -        -        iv

List of Tables       -        -        -        -        -        -        -        -        -        v

Table of Content  -        -        -        -        -        -        -        -        -        vi Abstract  -        -          -        -        -        -        -        -        -        -       viii

CHAPTER ONE

INTRODUTION

1.1     Background of the Study        -        -        -        -        -        -        -        1

1.2     Statement of the problem-                 -        -        -        -        -        3

1.3     Research Questions                 -        -        -        -        -        -        4

1.4     Objectives of the Study  -        -        -        -        -        -        -        4

1.5     Significance of the study         -        -        -        -        -        -        -        5

1.6     Scope of the Study                  -        -        -        -        -        -        -        5

1.7     Summary of Chapters   -        -        -        -        -        -        -        6

CHAPTER TWO

REVIEW OF RELATED LITERATURE

2.1     Introduction         -        -        -        -        -        -        -        -        -        7

2.2     Conceptual Definitions  -        -        -        -        -        -        -        7

2.2.1  Concept of Personal Income Tax      -        -        -        -        -        7

2.2.2  Concept of Tax Evasion                    -        -        -        -        -        -        7

2.2.3  The Concept of Small Scale Business         -       -        -        -        -        8

2.2.4  Personal Income Tax Administration in Nigeria  -        -        -        9

2.2.5  Tax Fairness and personal income tax compliance -     -        -        11

2.3     History of the Study Area       -        -        -        -        -        -        12

2.4     Relevance of Small Scale Business to the National Economy -        13

2.5     Effects of Taxes on Small Scale Business   -        -        -        -        14

2.6     Past Studies of Fraud in Nigeria       -        -        -        -        -        -        16

2.7     Similar studies in other countries      -        -        -        -        -        17

2.8     Gap Based on the objectives of the study             -        -        -        19

2.9     Hypothesis Development                  -        -        -        -        -        -        19

CHAPTER THREE

RESEARCH METHODOLOGY

3.1     Introduction                   -        -        -        -        -        -        -        -        21

3.2     Research Design   -        -        -        -        -        -        -        -        21

3.3     Research Population      -        -        -        -        -        -        -        21

3.4     Sample and Sampling techniques     -        -        -        -        -        21

3.5     Sources of Data    collection    -        -        -        -        -        -        22

3.6     Instruments of Data Collection                   -        -        -        -        -        22

3.7     Method of data analysis                    -        -        -        -        -        -        22

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.1     Introduction                   -        -        -        -        -        -        -        -        23

4.2     Data Presentation and analysis                  -        -        -        -        -        23

4.3     Summary of Findings              -        -        -        -        -        -        33

4.4     Conclusions         -        -        -        -        -        -        -        -        -        33

CHAPTER FIVE

CONCLUSION

5.1     Introduction         -        -        -        -        -        -        -        -        -        34

5.2     Summary    -        -        -        -        -        -        -        -        -        34

5.3     Conclusion -        -        -        -        -        -        -        -        -        35

5.4     Recommendation -        -        -        -        -        -        -        -        35

5.5     Limitations of the study -        -        -        -        -        -        -        35

5.6     Suggestion for future Study              -        -        -        -        -        36

References            -        -        -        -        -        -        -        -        37

          Appendix   -        -        -        -        -        -        -        -        -        40

ABSTRACT

The study assesses "Personal Income Tax Among Small Scale Businesses for Revenue Generation in Kebbi State". Survey research design was adopted and sample test was used to test the formulated hypotheses. The study found that personal income tax avoidance has no effect on the growth of small scale businesses in Kebbi State. Another finding is that personal income tax rates and tax evasion affects the growth of small firms in Kebbi State. Based on this, the study recommended among others that emphasis should be on enhancing direct assessment through capturing every eligible tax payer and small firms in the state, with this suggestion for future studies were highlighted as well.

Keywords: Taxation, Personal Income Tax, Small scale Businesses.