The Problems Of Nigerian Personal Income Tax Administration

Project and Seminar Material for Business Administration and Management BAM

Project and Seminar Material for Business Administration and Management BAM


The topic of this research work is the Problem of Nigerian Personal Income Tax Administration with particular reference to Ministry of Education Enugu.

The main objective of the study include:

  1. To find out the extent to which the resources of the board are adequate for its management.
  2. To ascertain the extent to which the objectives of the board are being achieved.
  3. Finally to appraise the extent of attainment of the boards target in the priority areas of personal Income tax administration.

Some related literatures were reviewed while chapter three contained the methodology of this study; The population of the study which was made up of 800 people and the sample size was 100 using simple random sampling technique. Chapter four presented the analysis of the data generated from questionnaires.

In the concluding chapter which comprises among other things the research findings which include in adequacy of resources, low achievement of objectives, Ignorance of tax benefits and poor attainment of targets in the priority areas. However, recommendations are made based on findings. Such recommendation includes: Recruitment of more staff for the board and allocation of more funds for collection activities in both headquarters and branch offices.

Finally, the researcher beliefs that if these recommendations are applied religiously, the problem of Nigerian Personal Income Tax Administration and collection will be a thing of the past in Nigeria as a whole.

Chapter One


1.1 Background Of The Study

Tax is an important factor in economic planning and development of a nation and I is an important agent of social change, (Ola 1985:109). Tax according to Agysi (1983:174) the transfer of resources from private sector to the public sector in order to accomplish some of the nations economic and social goals. Furthermore, tax is a compulsory levy imposed on the payer by a legal authority or recipient public authority. Throughout the history of mankind, the right to raise tax has been one of the principal features of political authority.

Tax is an instrument of fiscal policy, which plays a leading role in every organized society irrespective of the political or constitutional structure. Once a society becomes stabilized, civilized or law abiding the function of government becomes enormous resulting in heavy expenditure and necessitating tax payment by its subjects.

For a developing country like Nigeria, the primary economic goal is to increase the rate of economic growth and hence the per capital income which will lead to higher standard of living

Three main method of financing economic expenditure in most developing economics include taxes and other current receipts such as the profit of public enterprises, loans and grants. Of these sources, tax is perhaps the most important since the level of government expenditure is to a great extent dependent on the ability of the tax system to place the required revenue at the disposal of government. Hence, Samuelson (1980:92) wrote that “in deciding to tax people, the people are really deciding how resources needed for social wants shall be taken from all various families and from the enterprises they own and made available for the provision of social goals and services”.

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