Description
ABSTRACT / PROPOSAL
On the project titled problem and prospect of personal income tax collection in Enugu state
Chapter one of this project explain the introduction of personal income tax in Nigeria by late lord lugard in the year 1904, this establishment was made in northern Nigeria but finally has come to stay in Nigeria as a whole. This tax was made pompously that many Nigerians paid their taxes in kind by rendering free services of different nature. It equally spells out some problems and public enumerated include:
a) Inadequate public enlightenment on taxpayers.
b) Lack of appropriate incentive to officials, while prospect of the project arises from.
c) The appointment of employers as ‘’pay as you earn agent to ensure that personal income access directly.
d) Tax authorities should also direct business men, to ensure that they send audited account so that they are properly assessed
More so, the rest chapters enumerate the imposition of taxes in various areas of the country and the difficulties or problem encount or by the tax authority and already provided solutions, which if adequately carried out by the board of internal revenue the formerly listed problem that militate against personal income tax collection in Enugu state will totally eradiate completely.
TABLE OF CONTENTS
1 TITLE PAGE
11 APPROVAL PAGE
111 DEDICATION
1V ACKNOWLEDGEMENT
V ABSTRACT /PROPOSAL
CHAPTER ONE
1.0 Introduction
1.1 Background of the Study
1.2 Statement of Problem
1.3 Objective of Study
1.4 Significant of Study
1.5 Delimitation and Scope
1.6 Definition of Terms
1.7 Reference
CHAPTER TWO
Review of Related Study Reference
CHAPTER THREE
2.0 Research Design and Methodology
3.1 Sources of Data Primary Secondary
3.2 Reference
CHAPTER FOUR
4.0 Summary and Findings
4.1 Reference
CHAPTER FIVE
5.0 Recommendation
5.1 Conclusion
Bibliography
