AN APPRAISAL OF THE ADMINISTRATION OF PERSONAL INCOME TAXATION: A CASE STUDY OF ABIA STATE BOARD OF INTERNAL REVENUE


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TABLE OF CONTENTS

Title Page
Table of Contents

CHAPTER ONE: INTRODUCTION
1.1       Background of the Study
1.2       Statement of the Problem
1.3       Objectives of the Study
1.4 Significance of the Study
1.5       Scope and Limitations Of The Study

CHAPTER TWO: LITERATURE REVIEW
2.1 Literature Review
2.1.1 Principles of Taxation
2.1.2 Characteristics of a Good Tax System
2.1.3 Why Taxes Are Imposed
2.1.4  Legal Bases of Taxation
2.1.5 Tax Laws in Nigeria
2.1.6 Class of Income
2.2       Theoretical Framework
2.3 Methodology
2.3.1    Research Design
2.3.2 Population of the Study
2.3.3    Sample Size And Sampling Technique
2.3.4 Method of Data Collection
2.3.5 Tests of Validity And Reliability of Instruments
2.3.6    Method of Data Analysis

CHAPTER THREE: STUDY AREA
3.1       The State Board of Internal Revenue (Sbir)
3.2       Organizational Structure of Sbir
3.3       Zonal Tax Arrangement
3.3.1 The Assessment Authority (Aa)
3.3.2 The Tax Collector
3.3.3 Motor Licensing Authorities
3.3.4 Tax Office Structure
3.3.5 The Paye Assessment Subsection
3.3.6 Collection Section
3.3.7 Ledger Sub Section
3.3.8 Annual Returns
3.3.9 Prosecution Sub-Section
3.3.10 Information Sub-Section

CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS
4.1 Data Presentation and Analysis

CHAPTER FIVE: SUMMARY, RECOMMENDATIONS AND CONCLUSION
5.1       Summary
5.2       Recommendations
5.3       Conclusion
Bibliography
Appendices




CHAPTER ONE

INTRODUCTION

1.1  BACKGROUND OF THE STUDY

In developed and developing countries there are wide range of taxes and levies that affect individuals and companies, citizens and foreigners, manufacturers and marketers, workers and pensioners . In Nigeria taxes range from petroleum profits taxation to tenement rate imposition, and taxes are imposed at different levels to enable the government provide certain essential services and facilities to the population. Some of the issues involved are legal, economic, others are political, sociological, while others are historical.

The study will begin the appraisal by examining related taxes and levies applicable in Abia State and the legal instruments governing them. The government plays the piper and dictates the tune. Ogundele (1999:8) states that government intervention in an economy takes many forms. The degree of intervention differs from country to country, depending on the form of political model adopted in the

governance of the country. The intervention referred to is tax, which in a well planned economy affects every aspect of human endeavour. On the subject of intervention which differs from one form of government to another, and the form of intervention, they either intervene for the wrong reason or adopt the wrong strategies when intervention is justified. Mbanefo (1999:21) posits that the implications of government tax intervention are many and will be expatiated in this study.

Anyanwu (1997:18) opines that fiscal administration is tax policy making and collection as well as expenditure programming at all levels of government. It involves the controlling, organizing, directing, monitoring, planning and management of government revenues and expenditure. Furthermore, the long term role of fiscal administration is to collect all registered taxes at minimum cost, as well as execute government programmes as efficiently as possible by avoiding waste.




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