CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Having witness in the past and recent time, the problems associated with personal income tax collection and management has become issue of great concern. In the past, only little attention was given to this problem, but as implication becomes more and more glaring nowadays, export and researchers have seen the need for a lasting solution to the problem. However, the problem of personal income tax generation and management manifest in one form or another. In virtually every modern society, especially in the part of the world, it is very important to point out that the government finds it very hard, if not impossible to revolutionize the tax system. As stated by Emman Etal (1998),”the Federal government of Nigeria lack the will and determination to revolutionizing the tax system in general, and property tax in particular”. It is this failure on the part on the Federal government that is responsible for the poor financial position of the three tiers of government. According to Paul Ernith(1987) “ with inadequate planning and absolute laws governing taxation, evaluation and collection is characterized by chaos. The chaotic nature of the system can be appreciated by political interferences in the process of taxation during the civilian administration in the country(Nigeria) which resulted in a situation where untrained and inexperienced personnel’s are entrusted with job of collection and management of personal income tax.”
