Title page –      –      –      –      –      –      –      –      –      i

Approval page               –      –      –      –      –      –      –      ii

Dedication      –      –      –      –      –      –      –      –      iii

Acknowledgement  –      –      –      –      –      –      –      iv

Abstract  –      –      –      –      –      –      –      –      –      v

Table of content     –      –      –      –      –      –      –      vi

CHAPTER ONE

1. Introduction    –      –      –      –      –      –      –      1
   1. Background of
      the study       –      –      –      –      –      1
   1. Statement of the
      problem     –      –      –      –    
      5
   1. Objective of the
      study    –      –      –      –      –      6
   1. Significance of
      the study       –      –      –      –      –      8
   1. Scope of the
      study –       –       –      
      –       –     9
   1.  Limitations of the study-     –       
      –       –         9
   1. Definition of
      term-        –        –       
      –        –      10

CHAPTER TWO

• literature
  review     –      –      –      –      –      –      15

2.1   Concept and meaning of taxation         —    –      15

2.2  Classification of taxes     –      –      –      –      –      18

2.3  Concept of personal income tax    –      –      –      20

2.4  Administration of tax in Nigeria     –      –      –      23

2.5 Assessment
of tax    –      –            —    –      –      25

2.6 Effect of
tax Assessment  –      –      –      –      –      26

2.7  Problems assessment and collection of personal

income
tax     –      –      –      –      –            –      33

CHAPTER
THREE

• Research Design
  and Methodology –      –      –      41
  • Introduction    –      –      –      –      –      –      –      41
  • Research Design –   –      –      –      –      –      –      41
  • Sources of
    Data     –      –      –      –      –      –      43
  • Data collection
    instrument     –      –      –      –      44
  • Population of
    the study  –      –      –      –      –      44
  • Sample size
    determination     –      –      –      –      45
  • Validity and
    reliability     –      –      –      –      –      46
  • Method of data
    analysis  –      –      –      –      –      47

CHAPTER
FOUR

• Presentation and
  analysis of Data –      –      –      49
  • Introduction    –      –      –      –      –      –      –      49

4.2  Data presentation and analysis      –      –      –      49

4.3  interpretation
of data     –      –      –      –      –      72

CHAPTER
FIVE

• Summary of
  findings, conclusion

and recommendation     –      –      –      –      –      75

• Summary of findings –    –      –      –      –      –      75
  • Conclusion         –         –      –      –      –      –      76
  • Recommendation    –      –      –      –      –      –      78

Bibliography   

Appendix

CHAPTER ONE

1.0  INTRODUCTION

1.1  BACKGROUND
OF STUDY

Government
of a State needs money to secure its tertiary and to provide social services
such as maintenance of law and order, security, lives and properly of its
citizens. This is becomes compulsory that every subject of a State must given
financial support to the Government as nearly as possible in proportion to their
income. That is, in proportion to the revenue which they respectively enjoy
under the  protection of the state
(Smith, 1904:310).

    Therefore, tax is a compulsory levy imposed
by Government against the income, profit, or wealth, of the individual partnership
and corporate organizations

   Tabanisis Ochigu (1994:1) stated that “in
Nigeria tax is levied on the authority of the Federal Government, income tax
Government Act 1961 (FAMA) and subsequently amendments including the finance
(Miscellaneous Taxation Provisions) Decree 1992 and the (Finance Miscellaneous
provision) Decree 1993.

  These laws are not static as they are changed
almost each year during the budget speech. The direction is determined by what
the Government wants to achieve.

However, the yield from personal income Tax (PIT) has been less than the expect or budget. This poor yield has found to be as a result of personal income tax. This has adversely affected the yearly income of Government, since taxation is one of the major source of Government revenue

 Personal income tax was introduced in 1799, as
a means of paying for the war against the French forces under napoleon. The
cost of persecuting the war had drained Britains resources and run up a
considerable national debt. The army was starving, and poor conditions in the
Navy in 1797 had led to muting so tax was introduced as an “aid and
contribution for the prosecution of the war”. Taxation had to continue amidst
protests from people. Even lady Goliva Roda naked through the streets of currently
in the century to persuade her husband to reduce it.

In
the year 1979 where a tax clearance certificate issued to late Dr.Nnamdi
Azikiweb was contested assessment as and when due. The court ruled that in
accordance with the faster region finance low 1958, Azikiwe objected to the tax
and made part payment of up to 50% of amount due accordingly and waited for his
objection to be resolved thereafter and therefore was deemed to have paid his
tax as when due.

 In the Northern Region, such part payment would not have sufficed, because in the personal income tax 1962 of the North full payment of tax most be made irrespective of pending objections tax legislation throughout the country.

  In Delta State, this is the case study in one
the thirty-six (36) States in Nigeria which is located in South- South region.
The state capital is Asaba in Aniocha Oshimiri Federal Constituency. It is made
up of twenty- seven (27) local Government Area. Its state Board of internal
Revenue is located at NO. 42 Ezenei Street Asaba the board comprises of :

• Executive Head of State services as
  chairman, appointed by the state Governor.
• Three other persons nominated by the
  commissioner for finance in the state on their personal merits.
•  The
  Directors and Head of Department within the state service.
• The Secretary is appointed by the board
  from within the state service. The legal adviser is a member of the state board
  and represents the board in his professional capacity in any proceeding in
  which the state board is a party. The Quorum is five members of which one must
  be the chairman of a director.

On the basis of the problem surrounding the and collection of personal income tax, that this project is based in order to guest for and finding solution to them.

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