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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.
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