The importance of personal income tax to government

Authors: Anderson Ugwu | Social & Management Sciences Public Administration Research 116 pages 13,321 words

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ABSTRACT 
The importance of personal income tax to government, both as a revenue source and as a fiscal policy factor cannot be over emphasized.
In order to achieve this objective, the project work was divided into five chapters, each chapter dealing with an aspect of the work and helps to highlight the rudiments which when collated, get the root of the investigation.
Chapter one deals with the background of the study, statement of problem, purpose of the study, delimitation of the study, research questions, statement of hypothesis and significance of the study.
Chapter two deals with the literature review. In this segment I touched on ideas, opinions and statements of exports and other interested writers on taxation and relevant legislation relating to income tax.
Chapter three deals with the research design and methodology.
Chapter five involves the presentation and analysis of data collected from primary and secondary sources.
Chapter five then records up with the findings, discussions of the findings and recommendation.
It is the hope of the researcher that if the recommendations are impudent, at vast, in part, the effectiveness and efficiency of personal income tax administration in Ugwuaji community in particular and Enugu State in general would be assured to a great extent.

TABLE OF CONTENTSTITLE Certification DedicationAcknowledgementTable of contentsAbstract
CHAPTER ONE1.1Background of the study1.2Statement of problem1.3Purpose of study1.4Delimitation of the study1.5Research questions 1.6Statement of hypothesis1.7Significance of the study

CHAPTER TWOREVIEW OF LITERATURE2.1Historical background and development of personal income tax in Nigeria2.2General principles and practices of income taxation 2.3Administration of personal income tax2.4Summary of literature review.
CHAPTER THREEMETHODOLOGY3.1Research design3.2Area of study 3.3Population of the study 3.4Sample and sampling procedure 3.5Instruments for data collection3.6Validation of the research instrument3.7 Reliability of the research instrument3.8Methods of administration of research instrument3.9Methods of data analysis
 CHAPTER FOURData presentation and analysis
CHAPTER FIVEDesignation: implementation: recommendation 5.1Designation of results5.2Implications of the results5.3Recommendations5.4Suggestions for further research5.5Limitations of the study
ReferenceAppendix

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