× Close

📚 Departmental Project and Seminar Proposal Topics with Materials
Accounting Topics
Adult Education Topics
Banking and Finance Topics
Building Technology Topics
Civil Engineering Topics
Computer Engineering Topics
Curriculum Studies Topics
Economics Topics
Education Topics
English Education Topics
English Language Topics
Entrepreneurship Topics
Estate Management Topics
Guidance and Counselling Topics
📚 (2023) Project / Seminar Proposal Topics and Materials

Search for Project and Seminar Topics Post Advertisement Items for Promotion
Personal Income Tax Collection and Management in Nigeria A Case Study of the Federal Inland Revenue Services Owerri

Personal Income Tax Collection and Management in Nigeria

Project / Seminar Material
Reference ID: PS-121-TM


This research work titled "Personal Income Tax Collection and Management in Nigeria (A Case Study of the Federal Inland Revenue Services Owerri)" is dedicated to God for his enabling grace and to all computer enthusiasts who help to make life a pleasant experience.



I owe my indebtedness to my Supervisor (Name of your Supervisor), the Head of Department (Name of your HOD), the Lecturers in the department of Accountancy / Accounting, Book Authors and Profound Scholars of existing/related research work for your moral support that facilitated the successful completion of my (Tertiary Institution level). I am grateful to God Almighty and my parent for their financial support in my career. I really appreciate you all for everything, Thank you very much.






  • 1.1 Background …



  • 2.1 Introduction



  • 3.1 Introduction



  • 4.1 Introduction



  • 5.1 Introduction
  • 5.2 Summary
  • 5.3 Conclusion
  • 5.4 Recommendation




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 intention 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.


Personal Income Tax Collection and Management in Nigeria (A Case Study of the Federal Inland Revenue Services Owerri)


1.0 Introduction
This is the introductory chapter of the chapters. is briefly explains the background of the study, statement of the problem, objectives of the study, research questions, statement of hypothesis, significance of the study, scope of the study, limitations of the study and definition of terms.

1.1 Background Of The Study
For development and growth in any society, the provision of basic infrastructure is quite necessary. This perhaps explains why the government shows great concern for a medium through which fund can be made available to achieve their set goals for the society. Government needs money (funds) to be able to execute its social responsibility to the public. Meeting the needs of the society no doubt calls for huge funds which an individual or society cannot contribute alone,hence it becomes the responsibility of government to source for funds to enable her provide these basic amenities to the citizenry who are the beneficiaries. One of the medium through which funds is derived is through taxation.
The advanced learners dictionary defines tax as sum of money to be paid by citizens(according to income, value of purchase etc) to the government for public purposes. Yaru (1999)defined tax as a compulsory contribution whether direct or indirect, levied by a public authority on the inhabitant of a country. There are various classes of tax but all of them are usually classified as direct and indirect taxes. This classification is usually based on the incidence of the particular taxes. Direct taxes are more visible to the tax payers and they include such taxes as income tax, estate duty and property tax levied on the parson (whether individual or no individual).
An effective tax system ought to satisfy the twin purpose of raising maximum revenue and at the same time encourage economic growth and development.An effective tax system, aside from maximizing revenue for development, ought to, if well structured and managed to elicit the feeling of common purpose, joint responsibility of obligation amongst the tax officials in a country. This research is intended to study the hydra-headed problems of tax collection and administration in our tax system and also proffer solutions for improvement.

1.2 Statement Of The Problem
Tax collection no doubt pose lots of challenges in the tax system, the Nigerian situation in general and those Adamawa in particular, seems unique when viewed against the scale of corrupt practices prevalent in country. Under direct taxation as practiced in Nigeria, the major problem lies in the collection of the taxes especially from the self employed such as the businessmen, contractors, doctors, accountant, architects and traders in shop among others in Adamawa state. As observed by Ayua (2001), civil servants and other salaried workers are theonly class of people that actually pay tax in Nigeria. However, even among the salaried workers.

1.3 Objective Of The Study
The objective of the study is to study the effectiveness of personal income tax collection in Nigeria. In specific terms the study is designed to:
  1. Determine the effectiveness of personal income tax collection in Nigeria.
  2. Identify the possible causes of ineffective tax collection system.
  3. Identify ways of ensuring an effective tax system in the country.

1.4 Research Question
This research is aimed at providing answers to the following research questions:
  1. Is the collection of personal income tax in Nigeria effective?
  2. What are the possible causes of ineffective tax system?
  3. What are the possible ways of ensuring an effective tax system in the country?

1.5 Significance Of The Study
This research will be of benefit to students, researchers, government, and the tax officials in Nigeria in the following ways:
This study will help to fill loopholes as regards the literature on personal income tax, hence, aiding the bases for further research in this area. This research will also broader the knowledge of students in the area of personal income tax.
Government on its part can use the study in the formation of policies so as to ensure an effective tax system, tax officials in particular will gain better insight on how efficient they should go on with their assignment so as to bring sanity and gain public trust.

1.6 Scope Of The Study
For convenience purpose, the federal government Board of inland Revenue Service, located in owerri imo state is to be used for this study. This is because tax officials is hoped to be assessed together here, and moreover it is the researchers place of residence. This study is premised at studying the effectiveness of personal income tax collection by obtaining responses from revenue official of the State Board of Internal Revenue.
Thus, the study was restricted to also identifying the possible causes of ineffective tax system and the possible ways of ensuring an effective tax system in the state. The research covers a period of ten years(from 2001 to 2011), this is because the researcher can effectively lay hand on materials relating to these periods.

1.7 Limitation of the Study
In the course of the study, the researcher encountered some problems. Some of these envisaged problems are:
Financial Problem:
High cost of research materials or instruments and cost of transportation to the board of internal revenue.
Some data may be confidential and cannot be released by the tax officials due to its sensitive nature.

1.8 Definition of Terms
For the purpose of this study the following is defined
Assessment Authority:
This is the body appointed by the board for the purpose of assessing tax payable.
A company is defined by section 3(1) of the act as “any co-operation(other than a corporation sole) established by or under any law in force in Nigeria elsewhere”. The relevant tax authority in respect of company income tax is the Federal Board of inland revenue.
Efficiency And Effectiveness:
Horngreen (1984) defines efficiency as an optimum relation between input and output whereas effectiveness is the accomplishment of pre-date runnined objective. Tax collected can only be said to be effective when a high proportion is actually collected. Similarly for efficiency and assessment should be less than the revenue accruing from such expenditure.
Federal Inland Revenue Sevice (FIRS):
This is the body set up by section 5.1 of ITA (1979) and charged with the overall administration of companies income tax act.
There is no statement that defines the word “ income“ in taxation status. However, for the purpose of this study reference is made to section 5.4 (2) (6) of income tax management act (ITMA)1961, which recognizes income as including any amount deemed to be income under the act.
Tax Arrers:
These are assessment of tax during the preceding period whose payment are received at the current assessment period.
Tax Avoidance:
This is the arrangement of the affairs of the tax payer in such a way as to reduce tax payable. Tax avoidance is not a criminal or crime punishable under the law. This was clearly stated in Lord Tumbling declared as follows in his judgement. Every man is entitled to order his affair so that the tax attached under the appropriate tax act is less than is otherwise would be.
According to Longman Dictionary of contemporary English, tax avoidance are Legal way of paying less tax.
Tax Base:
This is simply that object on which tax should be imposed or applies.
Tax Evasion:
Is a fraudulent, dishonest intentional distortions or concealment of fingers by the tax payer in order to reduce the tax payable. It is a criminal and deceitful was of not paying tax or reducing ones tax liability. These offences are punishable under law.
According to Longman Dictionary of contemporary English Tax evasion are the illegal ways of paying less tax.


2.0 Literature Review

2.1 Introduction

This chapter focuses on the review of related literature. A literature review includes the current knowledge as well as theoretical and methodological contributions to a particular topic. It documents the state of the art with respect to the topic you are writing. It surveys the literature in the topic selected. In this research work the literature review includes the …

Summary Headlines for Personal Income Tax Collection and Management in Nigeria

    NEED HELP? CALL US 24/7:
    +234 803 051 1988