CHAPTER THREE by myfa9xT

VIEWS: 0 PAGES: 18

									                                                    1
                   TABLE OF CONTENTS

TITLE                                        Page

Title page…………………………………………………….

Approval page……………………………………………….

Dedication…………………………………………………...

Acknowledgement ………………………………………….

Abstract ………………………………………………………

List of tables …………………………………………………

Table of content ……………………………………………..



CHAPTER ONE

Introduction

1.1   Background of the study ………………………………

1.2   Statement of problems …………………………………

1.3   Research Questions / Hypothesis ………………………

1.4   Hypothesis ……………………………………………..

1.5   Purpose of the study ……………………………………
                                                              2
1.6   Significance of the study ………………………………

1.7   Scope of the study ……………………………………..

CHAPTER TWO

Review of literatures

2.1   Fundamental concept of Nigeria Taxation …………….

2.1.1 History of Nigeria Taxation ……………………………

2.1.2 Laws governing Income tax in Nigeria …..……………

2.1.3 Importance of Taxation ………………………………….

2.1.4 Categories of Taxes ……………………………………..

2.2   Basis of tax Imposition (major provisions) ………………

2.2.1 A review of major assessment provision …………………

2.2.2 Relevant tax authorities …………………………………..

2.3   Problems of tax collection ………………………………..

2.3.1 In adequate qualified man power, poor motivation

      and corruption ………………………………………………

2.3.2 Poor attitude to tax generation and usage…………………

2.3.3 Lack of management audit and unrealistic budgeting…….
                                                        3



CHAPTER THREE

Research methodology

3.1   Design of the study ……………………………………….

3.2   Area of the study …………………………………………

3.3   Population ………………………………………………..

3.4   Sample size ………………………………………………

3.5   Sampling techniques …………………………………….

3.6   Instrument of data collection …………………………….

3.7   Validity and reliability of instrument ……………………

3.8   Techniques for data analysis …………………………….

CHAPTER FOUR

Data presentation and Analysis…………………………………

CHAPTER FIVE

5.1   Discussion of the study …………………………………..

5.2   Summary of findings …………………………………….

5.3   Implication of the research ……………………………….
                                                  4
5.4   Limitation of the study ……………………………………

5.5   Suggestion for further study ………………………………

5.6   Conclusion ………………………………………………...

5.7   Recommendation ………………………………………….

Bibliography ……………………….………………………..

      Questionnaire ……………………………………………….
                                                                           5
                            CHAPTER ONE

                             INTRODUCTION

1.1   BACKGROUND OF THE STUDY



T
       ax is an important factor in economic planning and development of

       a nation and I is an important agent of social change, (Ola

1985:109). Tax according to Agysi (1983:174) the transfer of resources

from private sector to the public sector in order to accomplish some of the

nations economic and social goals. Furthermore, tax is a compulsory levy

imposed on the payer by a legal authority or recipient public authority.

Throughout the history of mankind, the right to raise tax has been one of

the principal features of political authority.



Tax is an instrument of fiscal policy, which plays a leading role in every

organized society irrespective of the political or constitutional structure.

Once a society becomes stabilized, civilized or law abiding the function

of government becomes enormous resulting in heavy expenditure and

necessitating tax payment by its subjects.
                                                                        6
For a developing country like Nigeria, the primary economic goal is to

increase the rate of economic growth and hence the per capital income

which will lead to higher standard of living



Three main method of financing economic expenditure in most

developing economics include taxes and other current receipts such as the

profit of public enterprises, loans and grants. Of these sources, tax is

perhaps the most important since the level of government expenditure is

to a great extent dependent on the ability of the tax system to place the

required revenue at the disposal of government. Hence, Samuelson

(1980:92) wrote that “in deciding to tax people, the people are really

deciding how resources needed for social wants shall be taken from all

various families and from the enterprises they own and made available for

the provision of social goals and services”.



Again since market system proves inadequate for ensuring stable price

and steady growth, tax has to be used to bring about employment, stable
                                                                            7
price and steady growth. In addition, tax is meant to ensure, at times, a

transfer of resources from the hand of the private to public or government

for investment, modification of patterns of investment and mitigating

economic inequalities.

Allas, these aims are far from being achieved in Nigerian society. The tax

system is failing in almost all the above respect. Therefore, there must be

crucial   problems   militating   against   efficient   and   effective   tax

administration in Nigeria.



There have been discussions on the problems posed by the dwindling

fortune in the oil economy. This problem is acute because of the undue

reliance on federal government for the bulk of the operating revenue in

the state. All the states of the federation are now required to intensify

effort toward the internally generated revenue to make up allocation from

the federation account. Unfortunately the problem engendered in the

internally generated revenue is more acute in newly created states. Before
                                                                           8
being carved out, these states were doing fairly well with what they

collected within their confines.

In Enugu state, the problem of inefficient tax collection is highly

pronounced. Due to lack of fund the state been unable to fulfill its

obligations to the citizenry. The present emphasis on rural development

has subdued the state with the problems of socio-economic development

of the rural communities. Beside political duties, it is expected to provide

good roads, health services, primary and secondary education, good

environmental sanitation among others, to her people. As a result of the

government inability to meet with its obligations the people have resorted

to self help projects in most communities.



Observation has shown that the number of self help projects in most

communities outnumbers the government projects therein. These failures

are attributed to the numerous problems militating against efficient tax

collection in the state as shown by this project.
                                                                            9
Inspite of the broad nature of taxes, the tax payers are usually on the look

out for loopholes which they could exploit and less tax to the government.

Besides the corrupt tax officials, evidence abound that there is high

incidence of tax avoidance (refusing to pay tax entirely) and evasion (act

by which the amount of tax payable is dishonestly reduced) in Enugu

state.

As a result of the role and importance of tax as an instrument of fiscal

policy, the vital sources of government revenue, taxation becomes an

important area of study. But because of the failure of taxation to

effectively collate resources, secure equitable income distribution and

properly regulate the econo-colateral function of a good tax system and

above all provide the government with the much needed revenue to meet

its various obligations, it is strongly convinced that there must be some

crucial   problems   militating   against   effective   and   efficient   tax

administration in Enugu state and Nigeria as a whole. Hence a study of

problems of tax administration and collection with particular reference to

Enugu state is hereby being undertaken to x-ray with a view of finding
                                                                      10
these problems, their degree of impediment, the likely prospect and

proffering recommendations of actions that will ensure effective and

efficient tax administration and collection mechanism in Enugu state in

particular and Nigeria in general.



1.2   STATEMENT OF PROBLEM

There have been a heart provoking outcry by various state government in

Nigeria over their poor financial base. The situation is becoming even

more compounded by the obvious dwindling feature of our oil economy.

Moreover, inspite of the broadness and the comprehensive nature of our

tax system, tax avoidance and evasion are on the increase. This ugly

development has placed most state government in a situation where they

can not cope with their civic responsibilities to their citizen, hence a

compelling need to put an end to this unwholesome circumstances

through proper problem identification;
                                                                            11
  (1)    It has been a problem to understand the extent to which

         resources, human / material are adequate for the management of

         Enugu State Board of Internal Revenue. (ESBIR).



  (2)    The extent to which the objectives of the organizations are being

         achieved.

  (3)    Also, it is a problem to determine the relationship between the

         ignorance of tax benefits and the unwillingness of tax payers to

         pay their taxes and so fulfill their civic obligation.



  (4)    It is difficult to ascertain the extent to which ESBIR has realized

         its   targets   on   priority   areas   of   personal    income   tax

         administration.



1.3     RESEARCH QUESTION / HYPOTHESIS

Below are research questions to which the study would be based.
                                                                            12
   (1)    To what extent is the resources (human / material) adequate for

          the management of ESBIR (Enugu state board of internal

          revenue)?

   (2)    To what extent have the objectives of the organization been

          achieved in recent past?

   (3)    What is the relationship between the ignorance of tax benefits

          and the unwillingness of tax payers to fulfill their tax obligation?



   (4)    To what extent has the board realized its targets on priority areas

          of personal income tax administration.



1.4      HYPOTHESIS

There will be no significant difference at 0.05 between the perception of

senior and junior staff with regard to assure adequacy



There is no significant relationship between proper staff training scheme

and objective assessment and collection of personal Income tax. There is
                                                                             13
no significant relationship between adequate public enlightment campaign

on tax policies and tax payer’s benefit or knowledge on tax benefit

There is no significant difference at 0.05 between the perception of junior

and senior staff regarding the attainment of target in priority areas of tax

revenue administration.



1.5   PURPOSE OF THE STUDY.

   (1) To ascertain the extent to which the resources (human / material)

      are adequate for the management of the organization (ESBIR).



   (2) To find out the extent to which the objectives of the organization

      (ESBIR) are being achieved in recent years.



   (3) To determine the relationship between Ignorance of tax benefits

      and the unwillingness of tax payers to fulfill their tax obligation.
                                                                          14
   (4) To evaluate the ethical validity and the basis of personal Income

      tax assessment and collection in Enugu state



1.6   SIGNIFICANT OF THE STUDY.

This research work is being undertaken to identify the problems hindering

personal income tax administration and collection in Enugu state. It is my

hope that this study will help to correct the deficiency in the personal

income tax generation machinery in Enugu state.



Again, there is practically no detailed study devoted to the problems of

personal income tax collection in recent years. Therefore, the study will

adequately fill up the gap. Thus, a research work that focuses on this topic

is timely and very necessary in providing lasting solution to the incessant

and unhealthy problem of waste of revenue through ineffective personal

income tax administration and collection in Enugu state.



1.7   SCOPE OF THE STUDY.
                                                                      15
The topic of this thesis is “The problems of personal Income Tax

Administration and collection in Nigeria with particular reference to

Enugu State Board of Internal Revenue”.

The main objectives of the study are

  To find out the extent to which the resources of the organization are

     adequate for its management



  To ascertain the extent to which the objectives of the organization

     are being achieved.



  To determine the relationship between Ignorance of tax payers and

     the unwillingness to fulfill their tax obligation



Finally, to evaluate the ethical validity and basis of assessment of

collection of personal Income tax in Enugu State.
                                                                        16



PLEASE, print the following instructions and information if you
will like to order/buy our complete written material(s).

Remember that our websites are www.careerslight.com or
www.writers.com.ng
and our official phone number is 08169533305. Save our website
in your phone or write it down.


HOW TO RECEIVE COMPLETE PROJECT
MATERIAL(S)
After paying the appropriate amount into our bank Account, send the
following information to 08169533305:
    (1) Your project topics
    (2) Your Email Address
    (3) Depositor’s Name
    (4) Teller Number
    (5) Bank Location

We will send complete project materials (Chapter One to Five which
also include: Abstract, Proposal, References, Questionnaires, etc) to
your email immediately we confirm your payment.

You will receive your materials within 1- 5 hours the same day you
made the payment. Guaranteed



BANK ACCOUNTS
        Visit www.careerslight.com/account to view our bank accounts
                                     or
                Call 08169533305 to send Bank Account to you.
                                                                                17


CONTACT OFFICE
Click on Contact on main page to view our office contact address.


HOW TO IDENTIFY SCAM/FRAUD
As a result of fraud in Nigeria, people don’t believe there are good online
businesses in Nigeria.

But on this site, we have provided “table of content” and “Chapter One” of
all our project topics and materials in order to proof that we have the
complete materials.

Secondly, we use Bank Account as a means of payment. Our Bank
Account contains all information about the owner of this website
(careerslight.com). For your own security, all payment should be made in
the bank.

No Fraudulent company uses Bank Account as a means of payment,
because Bank Account contains the overall information of the owner.

CAUTION/WARNING
Please, DO NOT COPY any of our materials on this website WORD-
TO-WORD. These materials are to assist, direct you during your
project. Study the materials carefully and use the information in them to
develop your own new copy. Copying these materials word-to-word is
CHEATING. If you must copy word-to-word, please do not order/buy
our materials
That you ordered this material shows you have agreed not to copy
word-to-word.

ALTERNATIVE WAY OF COLLECTING MATERIALS
Please if you can’t afford to order this material, there is an alternative. All the
School Libraries in Nigeria have Old and Written Project Materials for Final
                                                                       18
Year Students research. Visit your school library and borrow a research
material. But it will also cost you little amount of money for Photocopy.

								
To top