Problems Of Income Tax Assessment And Collection In Enugu State

ABSTRACT: With the present economic predicaments in the country, most people found it very difficult to cope with the high cost of living.  This is true, because, the government is not generating enough revenue as expected and such things affect the budget of the year.  If all means that the government may not have enough money to provide social amenities, for the individuals.Therefore, the government, individuals depend on revenue for the execution of their projects.  The need may be defense, education, transport, agriculture or provision of shelter for their citizens.  How far, therefore, government can go in solving such problems are a function of their revenue.In writing this topic, I decided to include the problems of people in the payment of taxes or what makes them to dodge the payment of taxes.However, among other chapters, chapter three deals specifically on the findings, summary and recommendations.

CHAPTER ONE

INTRODUCTION

BACKGROUND OF THE STUDY

Income Tax was first introduced in Nigeria in the year 1904 by the late Lugard when community tax became operative in Northern Nigeria.  Previously, Nigerians cheerfully paid their taxes in kind by rendering free services such as clearing the brush, digging pit toilets etc for the benefit of the community, as a whole.  Failure to render such services usually resulted in sizesure of property which management reclaimed on payment of money.

In 1917, lord Lugard made certain changes, which culminated in the native revenue ordinance.  It was the 1917 ordinance that was extended to the Eastern part of Nigeria in 1928.