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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.
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The abstract section provides a concise summary of the Problem And Prospects Of Personal Income Tax Collection, including the issue statement, methodology, findings, and conclusion
The introduction section introduces the Problem And Prospects Of Personal Income Tax Collection by offering background information, stating the problem, aims, research questions or hypotheses, and the significance of the research
The literature review section presents a review of related literature that supports the current research on the Problem And Prospects Of Personal Income Tax Collection, systematically identifying documents with relevant analyzed information to help the researcher understand existing knowledge, identify gaps, and outline research strategies, procedures, instruments, and their outcomes
The conclusion section of the Problem And Prospects Of Personal Income Tax Collection summarizes the key findings, examines their significance, and may make recommendations or identify areas for future research
References section lists out all the sources cited throughout the Problem And Prospects Of Personal Income Tax Collection, formatted according to a specific citation style
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