AN EXAMINATION OF THE PROBLEMS OF PERSONAL INCOME TAX MANAGEMENT IN ENUGU STATE
TABLE OF CONTENTS
CHAPTER ONE
- General introduction                                                                                               9
- Purpose of the study’                                                                                               10
- Significance of the study                                                                                          10
- Objective of the study                                                                                              11
- Scope and limitation of study                                                                                  12
- Definition of terms                                                                                                   13
CHAPTER TWO
- Definition of tax                                                                                                       14
- Classification of tax                                                                                      14
- Tax administration in Nigeria                                                                                 18
- Merits and demerits                                                                                     20
- Problems of income tax managements                                                                   21
CHAPTER THREE
- Summary of finding                                                                                     25
- Conclusion                                                                                                                26
- Recommendation                                                                                                     27
Bibliography                                                                                                 29
ABSTRACT
Since the down of human civilization, every organized which has society used a forms of taxation or another. Which is determined by the limitation imposed by the physical and social environment in which the taxation system is implemented.
Facts tell us that no form of taxation involved since human history is without it’s short comings. A taxation Administration may seen good and efficient within a particular society for a period of time but may not be suitable as the structure of the society changes with time. Hence every tax administration needs continual re-examination or revision in order to accommodate the changes in the society. This is with a view to removing those factors which are likely to cause problems in the taxation administration.
My strongest conviction is that the Enugu environment must be put under investigation and study so that a sound taxation administration could be evolved which would take into recognizance. The limitations imposed by the Enugu environment. This would ensure that a taxation administration is developed which would at least reduce the problems associated with it.
CHAPTER ONE
1.1Â Â Â Â Â Â GENERAL INTRODUCTION
It has been known to every body in the state, the period of economics boom of gigantic proportion which was properly nick named as the oil-boom and therefore, a call for the need of increase drive for revenue generation, which has become inevitable now must state has generally intensity their various states in order to supplement whatever they are able to grab from the federal government and their own allocation known as share of national cake.
