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A PROBLEM OF PERSONAL INCOME TAX
COLLECTION AND MANAGEMENT IN NIGERIA
ABSTRACT
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.
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Having
witness in the past and recent time, the problems associated with personal
income tax collection and management has become issue of great concern. In the
past, only little attention was given to this problem, but as implication
becomes more and more glaring nowadays, export and researchers have seen the
need for a lasting solution to the problem.
However, the problem of personal
income tax generation and management manifest in one form or another. In
virtually every modern society, especially in the part of the world, it is very
important to point out that the government finds it very hard, if not
impossible to revolutionize the tax system. As stated by Emman Etal (1998),”the
Federal government of Nigeria lack the will and determination to revolutionizing
the tax system in general, and property tax in particular”. It is this failure
on the part on the Federal government that is responsible for the poor
financial position of the three tiers of government.
According to Paul Ernith(1987) “ with
inadequate planning and absolute laws governing taxation, evaluation and
collection is characterized by chaos. The chaotic nature of the system can be
appreciated by political interferences in the process of taxation during the
civilian administration in the country(Nigeria) which resulted in a situation
where untrained and inexperienced personnel’s are entrusted with job of
collection and management of personal income tax.”
The tax admini9stration is faced with
the problems of inexperienced and insufficient staff. He then faces a public
comprising mostly of illiterates, who lack knowledge of taxation and record
keeping requirements which a developing country must inevitably demand of it’s
citizens. As a matter of fact, tax payers have deep – rooted suspicion arising
from lack of confidence in the government whereas it is said that “taxes are
the prices necessarily paid for civilized societies, as put down or stated by
Russel(1960)
1.2 STATEMENT OF THE PROBLEM
The problem
of tax management collection, assessment and administration is universal but
seems to be more prominent in the third worlds, including Nigeria for example.
This work is aimed at identifying the
problems associated with personal income tax management in Nigeria. Among the
problem identified is as stated below:
I. Inadequate training of available
personnel.
II. Difficulty in identifying taxable adults.
III.
Corrupt alliance with tax payer by tax collectors
IV.
Inadequate supply of equipment
V.
Lack of trained personnel for the assessment, collection and
administration of personal income tax.
VI.
Ignorance on the part of tax payer and non disclosure of material facts
to the tax authority.
VII.
Problems of non – enforcement of penalties of defaulters.
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