PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA, PROBLEM AND PROSPECT

ABSTRACT
          This research had evaluated Personal
Income Tax Administration in Nigeria, Problem and Prospect.
The
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.
The
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.
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.
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.



TABLE
OF CONTENTS
Title Page                                                                                i
Certification                                                                            ii
Dedication                                                                               iii
Acknowledgement                                                                   iv
Abstract                                                                                  v
Table of Contents                                                                    vi
CHAPTER
ONE: INTRODUCTION                                  
1.1           
Background of the Study
                                                       1
1.2           
Statement of the
Problem                                                        6
1.3           
Research Question                                                         6
1.4           
Significance of the
Study                                                         7
1.5           
Purposes of the Study                                                   7
1.6           
Research Hypothesis                                                     8
1.7           
Scope and Limitation of
the Study                                9
1.8           
Definition of Terms                                                       10
CHAPTER
TWO: LITERATURE REVIEW                               
2.1     Introduction                                                                           
13
2.1.1    Meaning
and Purpose of Taxation                                
13
2.2          
History of Taxation in
Nigeria                                        15
2.3          
Types of Taxes                                                              18
2.4          
Classification of Taxes                                                   24
2.5          
Principles of a Good
Tax System                                   25
2.6          
Purpose of Taxation in
Nigeria                                                27
2.7          
Administration of
Personal Income Tax in Nigeria                  28
2.8          
Ascertainment of Income
                                              34
2.9          
Procedure for Assessing
Personal Income
         Tax in Nigeria                                                                38
2.10      Income
Tax Relief                                                          44
2.11      Tax
Avoidance and Tax Evasion                                   49
2.12      Problem
of Personal Income Tax
Administration
in Nigeria                                                        49



CHAPTER
THREE: RESEARCH METHOD
3.1        
Research Design                                                            51
3.2        
Sampling Size and
Sampling Technique                        52
3.3           
Method of Data
Collection                                            52
3.4           
Research Instrument                                                      54
3.5           
Method of Data Analysis                                                        54
3.6           
Limitations of the
Methodology                                              55
CHAPTER
FOUR: DATA PRESENTATION, ANALYSIS AND INTERPRETATION       
4.1     Data
Presentation                                                                    56
4.2     Data
Analysis                                                                56
4.3     Analysis
of Primary Data                                                        57
4.4     Analysis
of Response to the Questionnaires
and Test of
Hypothesis                                                 69
CHAPTER
FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1     Summary
of Findings                                                    78
5.2     Conclusion
                                                                    79
5.3     Recommendations
                                                                  79
          Biobliogrpay                                                                  82
          Appendix
(Questionnaire)                                             84
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