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THE PROBLEMS FACING PERSONAL INCOME,
THE ADMINISTRATION IN RURAL COMMUNITIES
ABSTRACT
The
importance of personal income tax to government, both as a revenue source and
as a fiscal policy factor cannot be over emphasized.
In order to
achieve this objective, the project work was divided into five chapters, each
chapter dealing with an aspect of the work and helps to highlight the rudiments
which when collated, get the root of the investigation.
Chapter one
deals with the background of the study, statement of problem, purpose of the
study, delimitation of the study, research questions, and statement of
hypothesis and significance of the study.
Chapter two
deals with the literature review. In this segment I touched on ideas, opinions
and statements of exports and other interested writers on taxation and relevant
legislation relating to income tax.
Chapter
three deals with the research design and methodology.
Chapter five
involves the presentation and analysis of data collected from primary and
secondary sources.
Chapter five
then records up with the findings, discussions of the findings and
recommendation.
It is the
hope of the researcher that if the recommendations are impudent, at vast, in
part, the effectiveness and efficiency of personal income tax administration in
Ugwuaji community in particular and Enugu State in general would be assured to
a great extent.
TABLE OF
CONTENTS TITLE
Certification
Dedication
Acknowledgement
Table of
contents
Abstract
CHAPTER ONE
1.1 Background of the study
1.2 Statement of problem
1.3 Purpose of study
1.4 Delimitation of the study
1.5 Research questions
1.6 Statement of hypothesis
1.7 Significance of the study
CHAPTER TWO
REVIEW OF
LITERATURE
2.1 Historical background and development of
personal income tax in Nigeria
2.2 General principles and practices of
income taxation
2.3 Administration of personal income tax
2.4 Summary of literature review.
CHAPTER
THREE
METHODOLOGY
3.1 Research design
3.2 Area of study
3.3 Population of the study
3.4 Sample and sampling procedure
3.5 Instruments for data collection
3.6 Validation of the research instrument
3.7 Reliability of the research instrument
3.8 Methods of administration of research
instrument
3.9 Methods of data analysis
CHAPTER FOUR
Data
presentation and analysis
CHAPTER FIVE
Designation:
implementation: recommendation
5.1 Designation of results
5.2 Implications of the results
5.3 Recommendations
5.4 Suggestions for further research
5.5 Limitations of the study
Reference
Appendix
CHAPTER ONE
INTRODUCTION
1.1
BACKGROUND TO THE STUDY
Historically,
the commonest enemy o the people of rural communities in all races or cultures
is the tax collectors. In the bible, they were regarded as sinners just for the
sake of their freely chosen and legitimately recognized occupation. In the
biblical context, it was even offensive to meant containing oneself. Imagine
the degree of hatred!
The history of other cultures despite the
same picture of hatred for both. The tax (tribute) collectives and their
employees. The history of Empires such as the old Roman Empires, the British
Empire, Empire of Western Sudan and those of Hausa State, just to mention a
few, were sustained by tribute (taxes) paid y their subjects. The common
attribute of all these tributes is that their collection generated a lot of controversies.
Here in
Nigeria, it can be recalled that imposition and payment of taxes were one of
the most outstanding activities of the colonial Government. Through different
methods, the British were able to impose taxes on the citizens who viewed them
as unwarranted extortion and exploitation. The situation has not changed since
independence.
Regime after
regime has been face with the problem of resistance of tax payment y the
citizens who, like their colonial generation regard tax payment as an expenditure
in futility, a distasteful exercise, an avoidable loss, a legalized extortion
and punitive measure by the greedy government. Even the rapid development in
education has not done much to influence the negative attitude towards tax
payment.
If the
educated elites are precisely, the enlightened populations of the Urban or
civilized areas regard taxes as obnoxious those in the rural communities would
regard it as a taboo for obvious reasons. One should have witnessed an
encounter between tax collection and villagers to be able to understand the
degree of bitterness existing between the two partners. In fact, a story goes
that in one such occasion, a tax collector was killed! Incidents of this nature
resulting during tax raids in village markets and squares are communities.
Studies show
that government do not just imposed taxes without due consideration of certain
underlying principles. It is also know that money raised through taxes are not
just damaged in a dustbin or packed in a warehouse.
In fact, an
appropriate agency of the government explains from time the users which the tax
revenues are part in addition to other reason.
Inspite of
the position stated in the above paragraph, revenues from taxes have continued
to be below expectations. On the part of the taxpayers, the cries have not
abated. What a horn of delima! Acts of the National Assembly, tribunals and tax
forces on the issue of tax have not yielded the desired results.
The
following questions, therefore reading come to the mind:
i. Are all the enactment by different
regimes relating to tax administration, faulty abomination?
ii. Are the tax laws badly implemented
iii. What are the causes of the citizens’
negative attitude towards tax especially in rural communities
iv. Are there any ways, of collecting the
anomalies?
v. Is there a communication problem
between the government and the tax payers?
Expanding
the above questions in relation to the rural community under study, some more
questions such as these would emanate
i. Does the Acts / dress take any
cognizance of the issue of assessable income of self employed person? In other
words, what are the criteria for determining the assessable income of the
self-employed?
ii. Is the resulting income tax payable
by the people too big or too small?
iii. Are the tax agents and collectors
suspected to be dishonest while performing their duties.
iv. Do the rural dwellers actually know
the importance of paying tax.
v. What are the causes of the citizen
negative attitudes towards tax especially in rural communities?
vi. Has there been any varieties in the
methods or techniques employed over the years and what effect has both of the
methods on the proceed for tax payment?
An effective
and efficient tax administration is important since the revenue from this
source is vital to the survival and growth of the benefiting ties of
government.
In a federal
system like Nigeria, especially with the continuous creation state and local
government councils, the financial commitment of the lower ties has continued
to grow. To be at par with increased expenditure, different state have
introduced levies such as radio levy, development levy, education and
technology, fund levy, survival levy etc. all these are to help the government
execute some of the programmes
But income
tax is unique as a source of revenue to the government since apart from the
primary objective of generating revenue, it serves to achieve other social
economic and political objective. It is therefore imperative that no amount of
attention is too much to be devoted to ensure efficient tax administration due
to the multiple purpose nature of tax policy. A diligent administration of our
tax policy would ultimately render unnecessary, the imposition of so many
levies in the search of increased revenue.
1.2
STATEMENT OF THE PROBLEM
The problems
that inform and create the necessity for studying the topic of study can be
seen in a glance in the following common observation
i. For every fiscal year, the income
tax revenue particularly from rural communities has fallen short of
expectations
ii. There has incessant promulgation
and amendment of personal income tax laws in Nigeria by successive
administration without achieving optimum result, and this calls to question,
their suitability or otherwise for effective income tax administer in rural
areas.
iii. The administrative machinery for
taxation, just like any other machinery, is fraught with technical and
administrative problems, which militate against their effective operations.
1.3 PURPOSE
OF THE STUDY
Some of the
main objective of the study are as follow:
1. To find out the causes of the persistently
low revenue derivable from income tax of rural communities with particular
reference to Ugwuaji community.
2. To explain the reasons behind the negative
attitude of the rural dwellers towards payment of income tax
3. To discover
to what extent the provisions of
different acts and degrees relating to
income tax are applied with regards to assessment and collection
4. To make recommendation as to how best
income tax administration should be carried out to achieve the desired result.
1.4 RESEARCH
QUESTIONS
This study
is intended to attempt an empirical investigation of the effectiveness and
efficiency or otherwise of personal income taxation in rural area. To achieve
this objective questions will be addressed objectively with a view to
identifying the problems facing tax administration and consequently, proper
solutions to them.
1. To what extent dose the board of internal
revenue achieve its target revenue from rural income tax payers in the area
under study?
2. What is the general attitude of tax payers
in rural areas towards payment of personal income tax and what effect has on
tax administration?
3. How efficient and effective are the
operations of the tax authority in the rural communities especially in the
latest tax laws?
4. In what way can tax administration be
improved to achieve
revenue generation
1.5 SIGNIFICANCE OF THE STUDY
It is
expected that this study will be of great benefit to the government in
particular and the society in general. By highlighting the problems and making
recommendation, the study will help policy makers to take measures that will
ensure or create smooth income tax administration not only in the area under
study but throughout Enugu State. The amount of revenue accruing to government
in a better position to discharge her responsibilities to her citizens.
On the part
of the citizens, the result of this study may enlighten them on the good
intention of taxation. The taxpayers’ rights and obligations would be
enumerated and this may go a long way to educate them.
Future
researchers may find the result of this study very useful so far it relates to their research topic.
SCOPE /
DELIMITATION OF THE STUDY
The focal
point of this study is personal income tax (PIT) as defined by income tax
management Act (1961) as amended to date by various Decrees and Acts. The study
will not cover company income tax, petroleum profit tax, valued Added Tax,
capital gain tax, capital transfer tax, and other numbers indirect tax.
However,
mention would be made, where necessary, of these forms of taxation especially
as a way of clarifying certain conceptual applications
The
researcher intends to restrict the study to personal income tax under the
authority of state Board of internal revenue which exclude Affairs and Foreign
missions.
Another
aspect of delimitation is that the pay as you earn system tax payers and its
administration will not feature in terms of qualitative measurement by may
serve as a guide where necessary. The researcher does not intend to study this
aspect of personal income tax since its’ administration is uniform in both
urban and rural areas.
The
researcher does not cover the accounting aspect of income tax administration.
It is restricted to assessment collection machinery and the resulting tax
yield. The reference period of the study is 2001 to 2003.
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