PROBLEMS OF PERSONAL INCOME TAX GENERATION AND ADMINISTRATION IN OYO STATE (A CASE STUDY OF IBARAPA EAST LOCAL GOVERNMENT, OYO STATE, NIGERIA)



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ABSTRACT
          This project work is carried out on problem of personal income tax generation and administration.
Taxation can be simply defined as compulsory contributions impose by the government on the income of an individuals and organizations which are collected by an appointed statutory Authority.  The merits of taxations are numerous, for instance, it could be used for re-distribution of income or for stabilizing the economy.
          In the recent past and till date it has not been easy to fully realize the objectives of taxation owing to the existence of inefficiency and ineffectiveness in the system of administration and collection of personal income tax in Oyo state. This project problem of personal income tax Generation and Administration in Oyo State will highlight those problems militating against the attainment of the objective of taxation.
          In carrying out this research work, questionnaires had been used to collect data and simple percentage analysis was used to analyze the data collected.
Also this research work enabled me to observe whether inhabitants of Oyo State indulge so much in tax avoidance and tax evasion because they have not been sufficiently enlightened on the important and merits of taxation.
          Finally, this research work helped the researcher to know if there are enough personnel needed for effective tax collection and administration.  The limitation of this study is monetary problem in terms of finance and time; there will be scarcity of accurate national statistics.



TABLE OF CONTENTS
Title page
Approval page
Dedication
Acknowledgement        
Abstract
Table of contents

CHAPTER ONE:
1.0     INTRODUCTION
1.1            Background of the study
1.2            Statement of the problem       
1.3            Purpose of the study
1.4            Statement of hypothesis
1.5            Limitation of  the study
1.6            The Oyo State
1.7            Oyo State Board of Internal Revenue
1.8            Definition of terms        

CHAPTER TWO:
2.0            LITERATURE REVIEW
2.1            Origin and importance of taxation in Nigeria      
2.2            Qualities of good tax system
2.3            Effects of  taxation       
2.4            Personal income taxation       
2.5            Problems of personal income tax generation
2.6            Problems of personal income tax administration

CHAPTER THREE:
3.0     METHODOLOGY
3.1            Population
3.2            Sample
3.3            Instrument
3.4            Validation of instrument
3.5            Collection of data

CHAPTER FOUR
4.0            DATA PRESENTATION AND ANALYSIS
4.1     Administration and collection of questionnaire
4.2            Analysis of questionnaire using the simple percentage
CHAPTER FIVE
5.0     SUMMARY, RECOMMENDATION AND CONCLUSION
5.1            Summary
5.2            Recommendation
5.3            Conclusion
Bibliography
Appendix I
         Appendix II



CHAPTER ONE

1.0     INTRODUCTION
1.1            BACKGROUND OF THE STUDY
In all generation, the problems of personal income tax generation and administration continues to surface in one form or another in virtually every society, especially in this part of the world.  It is important to point out that the federal government has not taken adequate steps towards effective tax administration.
This failure on the part of the federal government is responsible for poor financial positions of both the state and local government.  Besides, this inadequate planning and absolute laws governing taxation, evaluation and collection is characterized by chaos.
This chaotic nature of the system can be appreciated by political influence or interferences in the process of taxation during the civilian administration in the country which gave rise to untrained and inexperienced personal being entrusted with the work of collection and administration of personal income tax.
The important of these issues to tax administration in the developing countries like.  Nigeria can be seen from the following extract from tax administration in under developed countries. The tax administration finds himself working with a staff which is inefficient in experienced, and poorly paid.

1.2            STATEMENT OF THE PROBLEMS
It is true that problem of tax collection and administration is universal but the third world countries of which Nigeria is one, seem to be more plagued and inflicted both in weight and magnitude than the developed nations of the world.

The research work primarily involves identifying the problems of the personal income tax generation and administration in Oyo state.
These problems include:
(a)  Improper system of keeping accounts and records in the internal Revenue office, which was seen to be quite mechanical and out dated.
(b) Lack of staff and inadequate training of the available tax collectors.
(c)  No enlightenment on the part of tax payers as regards the importance of taxation.
(d)  Corrupt alliance of tax collectors with tax payers to avoid tax, for them (tax collectors) to make fast money.
(e)   Uninformed penalties on tax defaulters. Thus lack of enforcement power on the board makes tax laws useless and not serious to tax offenders /defaulters.
                 Since these problems have been identified the researcher considers it necessary to survey as much as possible to find solution preferred for solving the problems which will make for higher level of efficiency in the personal income tax generation and administration particularly in Oyo state and Nigeria in general.

1.3            PURPOSE OF THE STUDY
The value of an effective personal income tax collection and administration cannot be over emphasized. There has been an increase in the demand for governmental service or the masses. Government is expected to satisfy collective wants and regulate the economic and social policies of the nation.

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