ABSTRACT
This research had evaluated Personal
Income Tax Administration in Nigeria, Problem and Prospect.
Income Tax Administration in Nigeria, Problem and Prospect.
The
research work make used of both primary and secondary method
research work make used of both primary and secondary method
of
data collection. Questionnaire and observation were used for collecting primary
data while yearly summary of revenue performance for Ekiti State of Nigeria was
used as the secondary data.
data collection. Questionnaire and observation were used for collecting primary
data while yearly summary of revenue performance for Ekiti State of Nigeria was
used as the secondary data.
The
methods used for analyzing the collected data for this study were comparative
analysis, simple percentage and chi-square.
methods used for analyzing the collected data for this study were comparative
analysis, simple percentage and chi-square.
The
population for this study were fifteen (15) staffs from the entire staff of
Personal Income Tax Department and ICT and Planning Department of Ekiti State
Internal Revenue Board at Ado-Ekiti. The sampling was randomly selected. The
sample size chosen comprises of ten (10) staffs of the two departments.
population for this study were fifteen (15) staffs from the entire staff of
Personal Income Tax Department and ICT and Planning Department of Ekiti State
Internal Revenue Board at Ado-Ekiti. The sampling was randomly selected. The
sample size chosen comprises of ten (10) staffs of the two departments.
The
findings indicate that, while some Personal Income Tax payers avoid tax payment
others display technicality in reducing tax payable. The conclusion shows that
an average of 77.57% of tax was from Personal Income Tax and an average 76.38%
of tax was from PAYE. There is high return from Personal Income Tax because
P.A.Y.E is difficult to evade but the contribution from Direct Assessment is
minute.
findings indicate that, while some Personal Income Tax payers avoid tax payment
others display technicality in reducing tax payable. The conclusion shows that
an average of 77.57% of tax was from Personal Income Tax and an average 76.38%
of tax was from PAYE. There is high return from Personal Income Tax because
P.A.Y.E is difficult to evade but the contribution from Direct Assessment is
minute.
Based
on the findings, it is recommendations
that the board should continually train its staffs and agents to minimize tax
avoidance and evasion and enlighten the public on tax policies and law from
time to time.
on the findings, it is recommendations
that the board should continually train its staffs and agents to minimize tax
avoidance and evasion and enlighten the public on tax policies and law from
time to time.
TABLE
OF CONTENTS
OF CONTENTS
Title Page i
Certification ii
Dedication iii
Acknowledgement iv
Abstract v
Table of Contents vi
CHAPTER
ONE: INTRODUCTION
ONE: INTRODUCTION
1.1
Background of the Study
1
Background of the Study
1
1.2
Statement of the
Problem 6
Statement of the
Problem 6
1.3
Research Question 6
Research Question 6
1.4
Significance of the
Study 7
Significance of the
Study 7
1.5
Purposes of the Study 7
Purposes of the Study 7
1.6
Research Hypothesis 8
Research Hypothesis 8
1.7
Scope and Limitation of
the Study 9
Scope and Limitation of
the Study 9
1.8
Definition of Terms 10
Definition of Terms 10
CHAPTER
TWO: LITERATURE REVIEW
TWO: LITERATURE REVIEW
2.1 Introduction
13
13
2.1.1 Meaning
and Purpose of Taxation
13
and Purpose of Taxation
13
2.2
History of Taxation in
Nigeria 15
History of Taxation in
Nigeria 15
2.3
Types of Taxes 18
Types of Taxes 18
2.4
Classification of Taxes 24
Classification of Taxes 24
2.5
Principles of a Good
Tax System 25
Principles of a Good
Tax System 25
2.6
Purpose of Taxation in
Nigeria 27
Purpose of Taxation in
Nigeria 27
2.7
Administration of
Personal Income Tax in Nigeria 28
Administration of
Personal Income Tax in Nigeria 28
2.8
Ascertainment of Income
34
Ascertainment of Income
34
2.9
Procedure for Assessing
Personal Income
Procedure for Assessing
Personal Income
Tax in Nigeria 38
2.10 Income
Tax Relief 44
Tax Relief 44
2.11 Tax
Avoidance and Tax Evasion 49
Avoidance and Tax Evasion 49
2.12 Problem
of Personal Income Tax
of Personal Income Tax
Administration
in Nigeria 49
in Nigeria 49
CHAPTER
THREE: RESEARCH METHOD
THREE: RESEARCH METHOD
3.1
Research Design 51
Research Design 51
3.2
Sampling Size and
Sampling Technique 52
Sampling Size and
Sampling Technique 52
3.3
Method of Data
Collection 52
Method of Data
Collection 52
3.4
Research Instrument 54
Research Instrument 54
3.5
Method of Data Analysis 54
Method of Data Analysis 54
3.6
Limitations of the
Methodology 55
Limitations of the
Methodology 55
CHAPTER
FOUR: DATA PRESENTATION, ANALYSIS AND INTERPRETATION
FOUR: DATA PRESENTATION, ANALYSIS AND INTERPRETATION
4.1 Data
Presentation 56
Presentation 56
4.2 Data
Analysis 56
Analysis 56
4.3 Analysis
of Primary Data 57
of Primary Data 57
4.4 Analysis
of Response to the Questionnaires
of Response to the Questionnaires
and Test of
Hypothesis 69
Hypothesis 69
CHAPTER
FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1 Summary
of Findings 78
of Findings 78
5.2 Conclusion
79
79
5.3 Recommendations
79
79
Biobliogrpay 82
Appendix
(Questionnaire) 84
(Questionnaire) 84
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