Income tax generation prospects and problems

It is important to point out that the federal government has taken adequate steps to wards effective tax administration. This failure on the part of the federal government is responsible for poor financial positions of both the state and local government. Besides, this inadequate planning and absolute laws governing taxation, evaluation and collection is characterized by chaos. This chaotic nature of the system can be appreciated by political influence or interferences in the process of taxation during the civilian administration in the country which gave rise to untrained and inexperienced personal being entrusted with the work of collection and administration of personal income tax.

Income tax generation prospects and problems

The essence of this is to enable her undertake her numerous activities. The tax policies were primarily targeted at optimizing revenue allocation by government from civil servants and relation. It was maintained in all government establishments including board of internal revenue.

The state board is responsible for implementing the tax policies as contained in personal income tax degree as the collection of internally general revenue of the state. Taxation or tax is a compulsory levy imposed by government upon her citizens for provision of services.

It is also defined as a policy of collecting fees and revenue from individuals, business firms and cooperative bodies. Policies are the rules and levy guiding the imposition, collection, accounting and use of the generated funds.

It forms part of the burden of rights and attribute of sovereignty. The need for examining the taxation policies is therefore to ascertain the effectiveness of the policies as it affects Enugu state board of internal revenue generation and the effect of political changes in tax system.

The demand of taxation in Nigeria helps to develop our country and without imposition of tax, it will be difficult to generate fund from individual.

The fund generated help our country Nigeria to provide social amenities like good roads, bridges, schools to mention but a few. This means that fund generated is usually below budgeted target. The problem is not different in Enugu state.

The ways of generating fund is less and it will not meet up with the demand of government and individuals equally. The funds already generated were used wrongly and it worsens the situation in Nigeria where there is case of under- development.

The problem attributed to inadequate resources, in other words the expenditure made is not justified by the amount generated. It is also difficult to ascertain the extent to which Enugu state board of internal revenue has realized its target on priority area of personal income tax administration.


The study equally will be dealing specially with the following: To examine how decline in tax morality by self-employed person have encourage tax evasion and avoidance in Enugu state.

To determine the extent to which the nature of tax administration in Enugu has contributed to the problems of personal income tax generation. To find out how the absence of strong deterrent has contributed to the problem.

In what way has decline in tax morality by self-employed personnel encouraged tax evasion and avoidance in Enugu state? In what way has the absence of strong punishment for tax offenders contributed to the problem of personal income tax generation in Enugu? In what ways have tax administration affected personal income tax generation in Enugu state?

For the purpose of this research work, the following assumptions are made:This project problems of personal income tax Generation and Administration in Enugu State. (A case study of internal Revenue Enugu – North) will highlight those problem militating against the attainment of the objective of taxation.

Prospects of Tax Collection As was discuss previously, taxes the most useful ingredient source of income to the modern economies and different government across the countries.

Income Tax: Problems and Solutions. Topics: Imperial units, United States customary units, Mile Pages: 25 ( words) Published: October 15,  Solve by finding the root of an equation in just one unknown.

1. A rope 75 feet long is cut into two pieces where one is 11 feet long than the other.

problems and prospects of personal income tax in nigeria (a case study of owerri west local government area, imo state). Tax is an important factor in economic planning and development of a nation and I is an important agent of social change, (Ola ).

PROBLEMS AND PROSPECTS OF REVENUE GENERATION ABSTRACT The importance of revenue generation by local government areas cannot be over emphasized.

Income tax generation prospects and problems

This is because Local Government Areas carry out the various developmental projects as well as providing social amenities to the people through revenue. 10 Problems With the Income Tax. Tax foe calls the income tax corrupt, unfair and way too expensive.