This work fries to find out the problems of personnel management in government owned establishment a case study of Enugu state board of internal revenue.
As very Nigerian literally depressed over the ineffective ad inefficient performance of most government owned establishment such a situation makes null of the good intentions of government in setting up such organization. From the work of earlier researches and seminars and talks delivered by eminent scholars it is widely believed that the reason why government owned establishment have remained insoluble hangs on management more especially personnel management. The work set out unravel these seeming mysteries, the administration of Enugu state Board of internal revenue which have caused so much groaning pains, agony and frustration to their staff and even larger society has been responsible for improper  taxation in Enugu state. To ascertain these problems, these problems, a questionnaire was drawn in which the preliminary question sought to identify the person of the respondent ie her personal data. The rest of the question was on the various aspects of what could be responsible for the problem hindering the smooth and efficient running of the establishment. It was gathered that the main reason for problem of personnel management are as follows:
Lack of motivational policies for employees.
Enugu state board of internal revenue had not articulated a meaningful training programme for their workers the board of internal revenue had not being to promote their staff as and when packages of the board were not promising and are not comparable to other in similar establishments.

Title page                    
Approval page
Dedication
Acknowledgement
Abstract
Table of content

CHAPTER ONE
1.1    Background of the study                    
1.2    Statement of problem                        
1.3    Objective of the study                        
1.4    Scope of the study                        
1.5    Research Questions                        
1.6    Significance of the study    

CHAPTER TWO
LITERATURE REVEIEW
2.1    Theoretical Framework
2.2    Motivation in Work-Needs and Their Satisfaction

CHAPTER THREE
METHODOLOGY                        
3.1    Design of study                            
3.2    Population of study                        
3.2.1. Sample Technique                    
3.3    Instrument for data collection                
3.4    Validity of instrument                        
3.5    Reliability of the instrument                
3.6    Method of data collection                    
3.7    Method of data analysis        
            
CHAPTER FOUR
Data presentation and analysis                
Distribution and collection of questionnaire    
    
CHAPTER FIVE
Summary and conclusion                
5.1    Discussion of results                        
5.2    Conclusion                            
5.3    Recommendation                         
5.4    Limitation of study                        
    Bibliography
    Questionnaire