Problem of Personal Income Tax Collection in Anambra State A Case Study of Awka South Local Government Area of Anambra State

Problem of Personal Income Tax Collection in Anambra State

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Reference ID: PS-12055-TM

DEDICATION

This research material titled “Problem of Personal Income Tax Collection in Anambra State” is dedicated to God for his enabling grace, and to all computer enthusiasts who contributed to make life a pleasant experience during my research documentation.

ACKNOWLEDGEMENT

I extend my sincere gratitude to all those who contributed to the completion of this project. Special thanks to my Supervisor (Name of your Supervisor), the Head of Department (Name of your HOD), the Lecturers in the department of Banking and Finance (BF), Book Authors and Profound Scholars of existing or related project material on “Problem of Personal Income Tax Collection in Anambra State” for their invaluable guidance, support, and expertise throughout the journey.

I am also grateful to your study area (mention any funding organizations, if applicable) for their financial assistance. This research would not have been possible without the encouragement and assistance of some stakeholders (mention any mentors, teachers, or colleagues). Additionally, I would like to acknowledge the understanding and patience of my family and friends during this endeavor. Your unwavering support has been a constant source of motivation. Thank you all for being part of this meaningful endeavor.

TABLE OF CONTENTS

PRELIMINARY PAGES

CHAPTER ONE

INTRODUCTION

    CHAPTER TWO

    LITERATURE REVIEW

    • 2.1 Introduction
    • 2.2 Conceptual Review
    • 2.3 Theoretical Framework
    • ⋮
    • 2.4 Empirical Studies

    CHAPTER THREE

    RESEARCH METHODOLOGY

    • 3.1 Introduction
    • 3.2 Research Design
    • 3.3 Population of Study
    • 3.4 Sampling and Sampling Technique
    • 3.5 Validation of Research Instrument
    • 3.6 Method of Data Collection
    • 3.7 Method of Data Analysis
    • 3.8 Questionnaire Administration
    • 3.9 Ethical Consideration
    • 3.10 Statistical Analysis

    CHAPTER FOUR

    DATA ANALYSIS, RESULT AND DISCUSSION

    • 4.1 Introduction
    • 4.2 Presentation and Analysis of Data
    • 4.3 Re-statement of Research Questions
    • 4.4 Test of Hypotheses
    • 4.5 Discussion of Findings

    CHAPTER FIVE

    SUMMARY, CONCLUSION AND RECOMMENDATION

    • 5.1 Introduction
    • 5.2 Summary of Findings
    • 5.3 Conclusion
    • 5.4 Recommendation
    • 5.5 Suggestion for Further Study

    REFERENCES

    APPENDIX A - “QUESTIONNAIRE”

    ABSTRACT

    This study examined the factors militating against tax collection in Anambra state that lead to the fall of revenue in the state. This study also highlights the problems encountered by the staff of Board of internal Revenue − ie the organ entrusted by the government for collection of various taxes in the state.

    The sampling technique used for the research were simple data collection and analysis to locate the trend or behaviour of the trend or behavious of the data. Also employed were statistical tools for testing the hypothesis and chi square.

    In employing the chi-square techniques, the hypothesis to be tested will be stated as a null hypothesis and an alternative hypothesis. The instrument to research for the information oral interviews and questionnaires method and the data collected were carefully analyzed using the chi-sqaure.

    Some people from various works of life in Anambra state were selected for study. The researcher observed that factors militating against tax collection are. Lack of motivation of staff of Board of Internal Revenue, Inadequate provision of logistics, and finally Non-aggressive advertisement on the importance of tax through various media which will create base of the state. Conclusions and recommendation were made in the line with the findings.

    Problem of Personal Income Tax Collection in Anambra State (A Case Study of Awka South Local Government Area of Anambra State)

    CHAPTER ONE

    Introduction

    1.1 Background Of The Study

    A tax could be defined as a compulsory payment levied on individuals by government or paying a specific percentage of their earnings or a specific amount of money in order to raise revenue for development purposes.

    A tax according to Agyei (1985:2) defines tax as “the transfer of resources from the private sector to the public sector in order accomplish some of the nation’s economic and social goals”. Well, the primary economic goal of developing countries is to increase the rate of economic growth and hence the income per capitals which will lead to higher standards of living.

    A goals which will be achieved with the introduction of tax are: provision of additional basic government services, particularly in education, public health and transport which are imperative for the growth of the rest of the economy.

    Personal income tax was first introduced in Nigeria I 1904 by the late Lord Lugard, when the community tax operative in Northern Nigeria. Formerly. Nigerian cheerfully paid their taxes in kind of rendering free services such as clearing the bush, digging put toilet, well etc. for the benefit of the community as a whole failure to render such services usually resulted in seizure of property which might be reclaimed on payment of money.

    In 1917, Lord Lugard made certain changes which culminated in the native Revenu ordinance, it was the (1917) ordinance that was extended to the Eastern Nigeria in 1928. The stiff expositions was also made it the end of 1939 chief Okugo of Oloko carried out the instructions laid down by the British Administrations on a new way of taxing income of individuals. This led to remour that a new system of taxation will be introduced. Its later consequence culminated to Aba women Riot against the British Administration. Meanwhile, in the year 1799 it was introduced by famous British king known as William and catering for government expenditure.

    Income tax was very effective in Northern Nigeria but finally has come to stay in Nigeria today. The Raiseman fiscal commission of 1958, recommended the introduction of basic principles for taxing income of persons other than companies. This recommendation was embodied in Nigeria constitution order in council in (1960) and which formed the basis of the income tax management Act (1961).

    By Untue of Edit (6) of 1970, the Board of internal Revenue came into being in effect, the Board became an organ charged with the responsibility of carrying out broad policies of tax administration in Anambra state.

    1.2 Statement Of The Problem

    These problem hinder the provision of various services from security to economic services for the citizens. Though the funds which would have been collected are not available to the government thereby creating stability of the economy.

    Some of the problems are easily enumerated as stated below.

    1. Lack of staff and inputs such as station eries, vehicles and effective legislation to couer the tax officials.
    2. Lack of appropriate incentives to officials and logistics supply for effective tax drive.
    3. Inadequate enlightenment to tax payers.
    4. Lack of adequate information to tax payers services.
    …

    CHAPTER TWO

    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 …

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