PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION IN ENUGU STATE (A CASE STUDY OF INTERNAL REVENUE ENUGU NORTH)
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PROBLEMS OF PERSONAL INCOME TAX
GENERATION AND ADMINISTRATION IN ENUGU STATE (A CASE STUDY OF INTERNAL REVENUE
ENUGU NORTH)
ABSTRACT
This project
work is carried out on problem of personal income tax generation and
administration taxation can be simply defined as a compulsory contribution by
individuals and organizations to a statutory Authority. The merits of taxations are numerous for
instance, it could be used for re-distribution of income or for stabilizing the
economy.
In the recent past and till date it
has not been easy to fully realized the objectives of taxation owing to the
existence of inefficiency and ineffectiveness in the system of administration
and collection of personal income tax in Enugu state. This project problems of
personal income tax Generation and Administration in Enugu State. (A case study of internal Revenue Enugu –
North) will highlight those problem militating against the attainment of the
objective of taxation.
In carrying out this research work,
questionnaires bad been used to collect data and simple percentage analysis was
used to analyse the data collected.
Also this research work enabled me to
observed whether inhabitants of Enugu North Local Government Area indulge so
much in tax avoidance and tax evasion because they have not been sufficiently
enlightened on the important and merits of taxation.
Finally the research work carried out
helped the researcher to know if there is enough personnel needed for effective
tax collection and administration. The
limitation of this study is monetary problem and time, there will be scarcity
of accurate national statistics.
PROPOSAL
Taxation can
be simply defined as a compulsory contribution by individuals and organizations
to a statutory Authority. The merits of
taxations are numerous for instance, it could be used for re-distribution of
income or for stabilizing the economy.
In the recent past and till date, it
has not been easy to fully realize the objectives of taxation owing the
existence of inefficiency and ineffectiveness in the system of administration
and collection of personal income tax in Enugu state. This project problems of personal income tax
Generation and Administration in Enugu-State (A case study of internal Revenue
Enugu-North) will highlight those problems militating against the attainment of
the objectives of the objectives of taxation.
In carrying out this research work,
questionnaire will be used to collect data and simple percentage analysis will
be used to analyse the data collected.
Also, in carrying out this research
work, it will help me to observed whether inhabitants of Enugu North Local
Government Area indulge so much in tax avoidance and tax evasion because they
have not been sufficiently enlightened on the importance and merits of
taxation.
Finally, it will help to know if
there is enough personnel needed for effective tax collection and
administration. The limitation of this
study is monetary problem and time.
Moreso, there will be scarcity of accurate national statistics.
HOW TO GET THE FULL PROJECT WORK
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