ABSTRACT
With the
present economic predicaments in the country, most people found it very
difficult to cope with the high cost of living. This is true, because the
government is not generating enough revenue as expected and such things affect
the budget of the year. It all meant that the government may not have enough
money to provide social amenities for the individuals.
Therefore
the government, individuals depend on revenue for the execution of their
projects. The need may be defense, education, transport, agriculture or
provision of shelter for their citizens. How far, therefore, government can go
in solving such problems is function of the revenue.
In
writing this topic, I decided to include the problems of people in the pigment
of taxes or what makes them to bulge the payment of taxes
However,
among other chapters, chapter three deals specifically on the findings summary
and recommendation.
AC/N2002/073
IMT ENUGU
JUNE 2004
TABLE OF CONTENT
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of content
CHAPTER ONE
INTRODUCTION
Background of the Study
CHAPTER TWO
LITERATURE REVIEW
2.1 Definition
of terms
2.2 Problems of
tax assessment
2.3 Problems of
tax collection
2.4 Taxation of
self employed
2.5 Persons
through direct assessment
CHAPTER THREE
3.1 Conclusions
3.2 Findings
and recommendation
Bibliography.
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY
Income tax was first introduced in Nigeria in the year 1904 by the late Lugard when
community tax became operative in Northern Nigeria.
Previously Nigeria
cheerfully paid their taxes in kind by rendering free services as clearing the
bush, digging pit toilets etc. for the benefit of the community, as a whole
failure to render such services usually resulted in seizing of property which
management reclaimed on payment of money.
In 1917,
Lord Lugard made certain changes which culminated in the native revenue
ordinance. It was the 1917 ordinance that was extended to the Eastern part of Nigeria
in 1928
Prior to 1st April 1956,
the direct taxation ordinance was applied to the Eastern Nigeria (Anambra state
(Nigeria.
Under this ordinance, native Authorities (later local government councils)
assessed and collected income tax from Africans resident within their area of jurisdiction.
With the Nigeria
constitution order in council, 1954 power was given to each region to tax on a
regional level, all Africans resident within the region or deriving income there from. Eastern region
acted on this power, by repealing the direct taxation ordinance and introducing
the finance law 1956 which became effective from 1st April 1956. This law brought
PAYE (pay as you earn) system of tax collection into operation.
The raise
man fiscal commission of 1958 recommended the introduction throughout Nigeria
of basic principles for taxing incomes of persons other than companies. This
recommendation was embodies in the Nigeria
constitution order ion council, 1960 and it formed the basis of statute upon
which the present day tax laws of Enugu
state operate.
By virtue
of Edict 6 of 1970, the board of internal revenue came into existence. In
effect, the board of internal revenue is the organ charged with the carrying of
broad based principles of tax administration in Enugu state
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