Revenue Generation And Collection

Project and Seminar material for Public Administration

Revenue Generation And Collection



It has long been evident that personal income tax in Nigeria has remained the most unsatisfactory, disappointing and problematic of all the taxes in the tax system today. This is in spite of the fact that tax reforms has recently been a key element in economic reform which the country had undergone. It is therefore felt that personal income taxation in Nigeria requires radical handling to ensure that a large chunk of the taxable population does not escape tax.

Statement Of The Problem

The assessment and collection of personal income tax from taxable person have been difficult in this country in spite of the tax laws and reforms in place. There is apathy not only on the part of the uneducated but also the educated. Having suggested that tax collection is one of the fundamental problems in income tax administration, the question then is how can this problem be surmounted? This study therefore, is an attempt to examine the problems of tax collection and administration in our tax system and also proffer suggestions for improvement.

Research Methodology

The instrument of investigation that will be us in this study will come from primary sources of data such of data such as personal interview, and questionnaires. Secondary source of data will also be used, this include, text books, journals and other related materials on this topic.

Chapter One

1.0 Introduction:

1.1 Background Of The Study

Generation of tax revenue from the private sector, especially from the self-employed people has always posed a problem. Millions of Naira has been lost due to prevalence of tax evasion and avoidance among the self-employed people. Consequently, taxation cannot be used as a major instrument for revenue generation and key to sustainable economic development, because this hinders the realization of fiscal objectives.

Every year billions of naira are lost because of tax evasion and avoidance by the self-employed people (Ndulu,2003). Both the federal and state government have applied various measures to solve this problem but to no avail the question is; why is tax evasion and avoidance prevalent among the self- employed persons?

1.2 Statement Of The Problem

In a bid to boost revenue generation and collection through tax from private sector, especially from the self- employed people, a lot of tax laws have been made and relevant tax authorities, collectors, and tax contractors have also been put in place to ensure effective tax collection and administration.

But in spite of all this, there have been a prevalent problem of tax avoidance and evasion among the self-employed persons. This study tends to reveal the cause of this problem and the challenges of tax administration in private sector, especially the self-employed persons.

1.3 Objective Of The Study

The general objective of this study is to examine the nature and extent of the threat posed by personal income tax generation to the socio-economic development of the nation. The study equally will be dealing specifically with the following;

  1. To examine how decline in tax morality by self-employed persons have encouraged tax evasion
  2. To determine the extent to which the nature of tax administration in Enugu has contributed to the problems of personal income tax generation.
  3. To find out how the absence of strong deterrent punishment has contributed to the problem.

1.4 Research Questions

In order to carry out this study, the following research questions has been designed;

  1. In what way has decline in tax morality by self-employed persons encouraged tax evasion and avoidance in Enugu State.
  2. In what way has the absence of strong punishment for tax offenders contributed to the problem of personal income tax generation in Enugu.
  3. In what ways have tax administration affected personal income tax generation in Enugu State.

1.5 Research Hypotheses

For the purpose of this research work, the following assumption are made;

  1. H1: Personal income tax generation in Enugu State Board of internal Revenue is very effective.
    Ho: personal income tax generation in Enugu State Board of Internal Revenue is not very effective.
  2. H1: There is a strong punishment measure for tax offenders in Enugu State by the Board of Internal Revenue.
    Ho: There is no strong punishment measure for tax offenders by the Board of Internal Revenue Enugu State.
  3. H1: Self-employed persons in Enugu State are ignorant of the importance of taxation.
    Ho: Self-employed persons in Enugu State are not ignorant Of the Importance of taxation.

1.6 Scope Of The Study

The problem of personal income tax generation is a national issue, but for lack of enough time to carry the research, this study therefore, focuses on the problem of personal income tax in Enugu State within the year 2010, with a case study on the Board of Internal Revenue Service Enugu.

1.7 Significance Of The Study

The significance of this study can be viewed from two major standing points: the practical significance and Academic significance.

1.7.1 Practical Significance

This study will be significant to , and practically assist in broadening the understanding of the following;

The tax authorities: It will expose the relationship existing between the relevant variables of this study, which will be of interest to them in the Board of Internal Revenue.

To the income administrative organ of the state under study: It will reveal to a large extent the activities in the Board with regards to the relevant variables and comparative analysis of their action over some relevant years.
Most importantly, this research will present to the Board of Internal Revenue Service, analysis that could assist them in enunciating laws that will not only be effective but also revealing ways of implementing them.

1.7.2 Academic Significance

In the academic environment, this study will prove to be significant in the following ways;

  1. It will contribute to the enrichment of the literature on problems of personal income tax generation.
  2. It will suggest ways of interest to academics based on empirical evidence of enhancing good personal tax administration in the State Board.
  3. This study will serve as a body of reserved knowledge to be referred to by other researchers.

1.9 Definition Of Term

Relevant Tax Authority:

This is the revenue board responsible for the administration and collection of tax in the state(SBIRS).

Tax Evasion:

This is a deliberate attempt to escape the payment of tax

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