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APPRAISAL OF INCOME TAX
COLLECTION AND ADMINISTRATION IN NIGERIA
ABSTRACT
This project work deals with “Appraisal of Income Tax
Collection and Administration in Nigeria. A case study of Board of Internal
Revenue Enugu. It explains the income tax collections as a vital tool of
macro-economic management of our society. I have come to acknowledge that
taxation is a patent fiscal full of economic adjustment. Most important of all,
it is looked upon to generate the revenue needed to help us tide our current
economic crises. It is against this background that the research took up by choice,
our society of tax administration in Enugu Board of internal revenue.
The purpose of this study is to study how well it is meeting
the expectation about increased revenue generation. The researcher many
problems in income / tax collection and administration board of interval
revenue Enugu. Some of them are:
(1) Data
collected revealed that the firms used by the Board of Internal Revenue to
collect income do not make revenue generation easier.
(2) The
Board used unqualified personnel for income tax collection and they do not
render correct account of the amount of revenue collected to the Board of
Internal Revenue Enugu.
(3) It was
also discovered that the other categories of revenue agents and revenue clerks
are more efficient and honest in the income tax collection and exercise and the
money collected by all revenue collectors are remitted on time to the Board of
Internal Revenue Enugu.
The recommendations are :
(1) Members
of staff who engaged in sensitive assignments such as tax investigation and tax
assessment should be adequately remunerated and be provided with the assurance
given at government expense.
(2) Setting
up dependable and highly reliable tax administration machinery which will ensure
operation efficiency hard work and loyalty amongst the personnel of the
service.
Setting up a good computerized information and storage
network to enable information to be processed promptly and accurately. This
will also reduce evasion and avoidance tax.
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF
THE STUDY
ax is an important factor in economic planning and
development of a nation and I is an important agent of social change, (Ola
1985:109). Tax according to Agysi (1983:174) the transfer of resources from
private sector to the public sector in order to accomplish some of the nation’s
economic and social goals. Furthermore, tax is a compulsory levy imposed on the
payer by a legal authority or recipient public authority. Throughout the
history of mankind, the right to raise tax has been one of the principal
features of political authority.
Tax is an instrument of fiscal policy, which plays a leading
role in every organized society irrespective of the political or constitutional
structure. Once a society becomes stabilized, civilized or law abiding the
function of government becomes enormous resulting in heavy expenditure and
necessitating tax payment by its subjects.
For a developing country like Nigeria, the primary economic
goal is to increase the rate of economic growth and hence the per capital
income which will lead to higher standard of living
Three main method of financing economic expenditure in most
developing economics include taxes and other current receipts such as the
profit of public enterprises, loans and grants. Of these sources, tax is
perhaps the most important since the level of government expenditure is to a
great extent dependent on the ability of the tax system to place the required
revenue at the disposal of government. Hence, Samuelson (1980:92) wrote that
“in deciding to tax people, the people are really deciding how resources needed
for social wants shall be taken from all various families and from the
enterprises they own and made available for the provision of social goals and
services”.
Again since market system proves inadequate for ensuring
stable price and steady growth, tax has to be used to bring about employment,
stable price and steady growth. In addition, tax is meant to ensure, at times,
a transfer of resources from the hand of the private to public or government
for investment, modification of patterns of investment and mitigating economic
inequalities.
Allas, these aims are far from being achieved in Nigerian
society. The tax system is failing in almost all the above respect. Therefore,
there must be crucial problems militating against efficient and effective tax
administration in Nigeria.
There have been discussions on the problems posed by the
dwindling fortune in the oil economy. This problem is acute because of the
undue reliance on federal government for the bulk of the operating revenue in
the state. All the states of the federation are now required to intensify
effort toward the internally generated revenue to make up allocation from the
federation account. Unfortunately the problem engendered in the internally
generated revenue is more acute in newly created states. Before being carved
out, these states were doing fairly well with what they collected within their
confines.
In Enugu state, the problem of inefficient tax collection is
highly pronounced. Due to lack of fund the state was unable to fulfill its
obligations to the citizenry. The present emphasis on rural development has
subdued the state with the problems of socio-economic development of the rural
communities. Beside political duties, it is expected to provide good roads,
health services, primary and secondary education, good environmental sanitation
among others, to her people. As a result of the government inability to meet
with its obligations the people have resorted to self help projects in most
communities.
Observation has shown that the number of self help projects
in most communities outnumbers the government projects therein. These failures
are attributed to the numerous problems militating against efficient tax
collection in the state as shown by this project.
Inspite of the broad nature of taxes, the tax payers are
usually on the look out for loopholes which they could exploit and less tax to
the government. Besides the corrupt tax officials, evidence abound that there
is high incidence of tax avoidance (refusing to pay tax entirely) and evasion
(act by which the amount of tax payable is dishonestly reduced) in Enugu state.
As a result of the role and importance of tax as an
instrument of fiscal policy, the vital sources of government revenue, taxation
becomes an important area of study. But because of the failure of taxation to
effectively collate resources, secure equitable income distribution and
properly regulate the econo-colateral function of a good tax system and above
all provide the government with the much needed revenue to meet its various
obligations, it is strongly convinced that there must be some crucial problems
militating against effective and efficient tax administration in Enugu state
and Nigeria as a whole. Hence a study of problems of tax administration and
collection with particular reference to Enugu state is hereby being undertaken
to x-ray with a view of finding these problems, their degree of impediment, the
likely prospect and proffering recommendations of actions that will ensure
effective and efficient tax administration and collection mechanism in Enugu
state in particular and Nigeria in general.
1.2
STATEMENT OF PROBLEM
There has been a heart provoking outcry by various state
government in Nigeria over their poor financial base. The situation is becoming
even more compounded by the obvious dwindling feature of our oil economy.
Moreover, Inspite of the broadness and the comprehensive nature of our tax
system, tax avoidance and evasion are on the increase. This ugly development
has placed most state government in a situation where they can not cope with
their civic responsibilities to their citizen, hence a compelling need to put
an end to this unwholesome circumstances through proper problem identification;
(1) It has
been a problem to understand the extent to which resources, human / material
are adequate for the management of Enugu State Board of Internal Revenue.
(ESBIR).
(2) The
extent to which the objectives of the organizations are being achieved.
(3) Also,
it is a problem to determine the relationship between the ignorance of tax
benefits and the unwillingness of tax payers to pay their taxes and so fulfill
their civic obligation.
(4) It is
difficult to ascertain the extent to which ESBIR has realized its targets on
priority areas of personal income tax administration.
1.3 RESEARCH
QUESTION / HYPOTHESIS
Below are research questions to which the study would be
based.
(1) To what
extent are the resources (human / material) adequate for the management of
ESBIR (Enugu state board of internal revenue)?
(2) To what
extent have the objectives of the organization been achieved in recent past?
(3) What is
the relationship between the ignorance of tax benefits and the unwillingness of
tax payers to fulfill their tax obligation?
(4) To what
extent has the board realized its targets on priority areas of personal income
tax administration.
1.4
HYPOTHESIS
There will be no significant difference at 0.05 between the
perception of senior and junior staff with regard to assure adequacy
There is no significant relationship between proper staff
training scheme and objective assessment and collection of personal Income tax.
There is no significant relationship between adequate public enlightment
campaign on tax policies and tax payer’s benefit or knowledge on tax benefit
There is no significant difference at 0.05 between the
perception of junior and senior staff regarding the attainment of target in
priority areas of tax revenue administration.
1.5 PURPOSE
OF THE STUDY.
(1) To ascertain the
extent to which the resources (human / material) are adequate for the
management of the organization (ESBIR).
(2) To find out the
extent to which the objectives of the organization (ESBIR) are being achieved
in recent years.
(3) To determine the
relationship between Ignorance of tax benefits and the unwillingness of tax
payers to fulfill their tax obligation.
(4) To evaluate the
ethical validity and the basis of personal Income tax assessment and collection
in Enugu state
1.6 SIGNIFICANT
OF THE STUDY.
This research work is being undertaken to identify the
problems hindering personal income tax administration and collection in Enugu
state. It is my hope that this study will help to correct the deficiency in the
personal income tax generation machinery in Enugu state.
Again, there is practically no detailed study devoted to the
problems of personal income tax collection in recent years. Therefore, the
study will adequately fill up the gap. Thus, a research work that focuses on
this topic is timely and very necessary in providing lasting solution to the
incessant and unhealthy problem of waste of revenue through ineffective
personal income tax administration and collection in Enugu state.
1.7 SCOPE OF
THE STUDY.
The topic of this thesis is “The problems of personal Income
Tax Administration and collection in Nigeria with particular reference to Enugu
State Board of Internal Revenue”.
The main objectives of the study are
¨ To find out
the extent to which the resources of the organization are adequate for its
management
¨ To ascertain
the extent to which the objectives of the organization are being achieved.
¨ To determine
the relationship between Ignorance of tax payers and the unwillingness to
fulfill their tax obligation
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