It is well known fact that there are numerous problems inherent in the Nigeria Personal Income Tax System. With the present economy, a lot of problem emanated from the assessment, collection and management of personal income tax. Personal income tax is a source of revenue to the government and, therefore, must be saved from the setbacks.
Since we are not in an ideal world, the problems associated with personal income tax may not be completely eradicated but can be reduced to a manageable extent. It is intension of this work, therefore, to find some of the hindrances militating against the tax system and to find possible remedies.
Prior to this research work, the writer held the view that people avoid to pay taxes and the beards responsible for tax collection administration are just ignorant of the importance of their task the effects. An in-depth research carried out into the system revealed, among others, people do not show commitment in this respect due to lack of adequate trained personnel in Nigerian laws and other laid down principles are not strictly followed.
TABLE OF CONTENTS
Table of contents
1.1 background of the study
1.2 statement of problem
1.3 objective of the study
1.4 significance of study
1.5 delimitations, scope and limitation
1.6 definition of terms
Review of the related literature
1.8 meaning of taxation and it's origin in Nigeria
1.9 importance of taxation in Nigeria
1.10 attributes of good taxation
1.11 effects of taxation
1.12 the organizational structure of board of internal revenue
1.13 administration framework
1.14 offences and penalties
1.15 problem of personal income tax collection