Download Tag: PERSONAL INCOME TAX COLLECTION

ABSTRACT 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 ...

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 to accomplish some ...