Problems of personal income tax generation and administration in enugu-state
Table Of Contents
- <p> </p><p>Title page ii</p><p>Approval page iii</p><p>Dedication iv</p><p>Acknowledgement v</p><p>Abstract vi</p><p>Proposal viii</p><p>Table of contents x</p><p><strong> </strong></p><p><strong><u>
Chapter ONE
INTRODUCTION
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- 1.0INTRODUCTION OF “</strong><strong>PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION” </strong></p><p><strong> </strong></p><ul><li>Background of study</li><li>Board of internal revenue Enugu</li><li>Statement of the problem</li><li>Objectives of the study</li><li>Formulation of research hypothesis</li><li>Delimitation / limitation of the study</li></ul><p><strong> </strong></p><p><strong><u>
Chapter TWO
LITERATURE REVIEW
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- 2.0LITERATURE REVIEW </strong></p><ul><li>Origin and importance of taxation in Nigeria</li><li>Importance of taxation in Nigeria</li><li>Qualities of good tax system</li><li>Effects of taxation</li><li>Personal income taxation (general criteria)</li><li>Problems of personal income tax generation</li><li>Problems of personal income tax administration</li></ul><p><strong> </strong></p><p><strong><u>
Chapter THREE
RESEARCH METHODOLOGY
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- 3.0 <strong>METHODOLOGY OF “</strong><strong>PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION”</strong></p><p> </p><ul><li>Population</li><li>Sample</li><li>Instrument</li><li>Validation of instrument</li><li>Collection of data</li></ul><p><strong> </strong></p><p><strong><u>
Chapter FOUR
DATA PRESENTATION AND ANALYSIS
- </u></strong></p><ul><li><strong>PRESENTATION AND ANALYSIS OF DATA COLLECTED OF “</strong><strong>PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION”</strong></li></ul><p><strong> </strong></p><p>
- 4.1Administration and collection of questionnaire</p><ul><li>Analysis of questionnaire using the simple percentage</li></ul><p><strong> </strong></p><p><strong><u>
Chapter FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
- </u></strong></p><ul><li><strong>SUMMARY, CONCLUSION AND RECOMMENDATION OF “</strong><strong>PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION”</strong></li></ul><p><strong> </strong></p><ul><li>Summary and conclusion</li><li>Recommendation</li></ul><p>Bibliography</p><p>References</p> <br><p></p>
Project Abstract
The study investigates the problems associated with personal income tax generation and administration in Enugu State, Nigeria. The research is motivated by the need to address the challenges hindering effective tax collection in the state and provide recommendations for improvement. The study employs a mixed-methods approach, combining both qualitative and quantitative data collection techniques. Data was gathered through interviews, questionnaires, and document analysis. Findings reveal several key issues affecting personal income tax generation in Enugu State, including inadequate awareness and education on tax obligations, poor tax compliance among taxpayers, corruption and inefficiencies in the tax administration system, lack of modern technology for tax collection, and inadequate enforcement mechanisms. These challenges result in low revenue generation from personal income tax, leading to a significant funding gap for government projects and services. The research recommends various strategies to enhance personal income tax generation and administration in Enugu State, such as improving taxpayer education and awareness programs, implementing technology-driven tax collection systems, enhancing transparency and accountability in the tax administration process, strengthening enforcement mechanisms, and addressing issues of corruption and inefficiency. By addressing these challenges and implementing the proposed recommendations, the state government can improve its revenue base, ensure compliance with tax laws, and enhance public trust in the tax system. The study contributes to the existing literature on tax administration in Nigeria and provides practical insights for policymakers, tax authorities, and other stakeholders involved in revenue generation and administration. Overall, the research underscores the importance of effective tax systems in supporting sustainable development and public service delivery at the state level.
Project Overview