CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
The background of the study is also called important of the study, so the study, of the term paper is when completed the essence of paying tax. Under the importance of the study, we have income tax which is one of the major sources of avenue of the Federal Government in question. In tax collected comeback to the tax payer in form of social amenities such as piper Bourne water, electricity, health centre, good road, school, building of market, all these are what they benefit form the tax they pay, Also, income tax has some social effects to the tax payers such as relief. The relief after the social structure of whose tax payer in Federal Government. They relieves respect of children and function relief on insurance policy, premiums and dependent relatives. Government of the Nigeria spread the money collected from income tax which has been imposed on determinate object or project such as justice etc. some of the revenue collected from taxes are usually distributed as part of the proceeds for income tax the work is also based on oral interview, observation, answers from comprehensive, questionnaire and compares between what is laid down in lopman and what is in operation. However, the work has been done not without some limitation. The researcher was confronted with some unlimbering factors during her time of study such as limited time during the period of the study. In addition to this work she was faced with other problems such as attending her lectures, preparation for the forth coming examination for ordinary national diploma even financial constraints.
