Title Page
Approval Page
Abstract /ProposalChapter One
1.0 Introduction

1.1 Background Of The Study
1.2 Statement Of Problem
1.3 Objective Of Study
1.4 Significant Of Study
1.5 Delimitation And Scope
1.6 Definition Of Terms
1.7 ReferenceChapter Two
2.0 Review Of Related Study Reference

Chapter Three
3.0 Research Design And Methodology

3.1 Sources Of Data Primary Secondary

Chapter Four
4.0 Summary And Findings


Chapter Five
5.0 Recommendation

5.1 Conclusion




A tax could be defined as a compulsory payment levied on individuals by government for paying a specific percentage of their earning or a specified amount in order to raise revenue for development purposes. A tax according to Agyei (1983) could also be defined as the transfer of resources from the private to the public sector in order to accomplish some of nations economic and social goals. Other learned educationist defines tax from his or her own understanding.

Well, the primary goal of developing economic growth and hence the per capital income which will lead to higher standard of living. The goals, which will be achieved with the introduction of the tax, are: provision of additional basic government services, particularly in education public health and transport, which are imperative for the growth of the rest of the economy.

Income tax was first introduced in the year 1904 by Late Lord Lugard in Nigeria when community tax becomes operative in northern Nigeria. Formally, Nigerians cheerfully paid their taxes in kind by rendering free services such as learning the bush, digging pit toilets, wells etc. for the benefit of the community as a whole. Failure to render such service usually resulted in seizure of property, which mighty be reclaimed on payment of money.

In 1917, lord lugard made certain changes, which eliminated in the native revenue ordinances. It was the 1972 ordinance that was extended to the eastern Nigeria in 1928. The still opposition was also made, at the end of 1929. Chief okugo of okpoko carried out the instruction laid down by that British administration on a new way of taxation will be introduced. It’s introduction later culminated in Aba women riot against the British administration (w.s. okeke 1987).

Meanwhile, in the year 1799, taxation was introduced in Britain by the former king William pit as a means of raising revenue and catering for government expenditure. Income tax was effective in northern Nigeria but finally has come to stay in Nigeria today. The raise man fiscal commission of 1958 recommended the introduction of basic principle for, taxing income persons other than companies. This recommendation was embodied in the Nigeria constitution order in council, 1960 and which forms the basis of income tax management act of 1961. By the virtue of edict in 1970, the board of internal revenue came into being. In effect, the board is the organ charged with the carrying out board-based policies of tax administration in Enugu state.


This work is concerned with Enugu, finding out the problem and prospect of income tax collection. In discussing the problems of personal income tax well, these problems hinder the provision of various services ranging from security to economic services for the citizens. Though the funds, which would have been collected, are not available to the government thereby, creating instability of the economy.
Well, those problems could be easily enumerated as bellow:
i. Lack of staff and input such as stationery vehicles and effective legislation to cover the tax officials.
ii. Lack of appropriate incentive to officials,
iii. Inadequate public enlightenment on taxpayers.
iv. Lack of adequate information of taxpayers source of income.
v. Some tax payers are not prepared to pay their tax at will, unless they are forced which give rise to their coming.
vi. Some tax payer feel that the money they paid for tax is no longer used for what it is meant for such as road water supply and others as a result they feel reluctant to pay higher taxes or not paying at all.
vii. Some tax payers are hostile to tax official
viii. Difficult in identifying who are taxpayers?
ix. Not backing up with the tax requirement
x. Problems of locating tax payers.


the main purpose of this research work is to find out those problems hindering the collection of personal income tax and proffer solution could be obtained by using the following objectives.
a) To find out whether the tax collections are really collecting money expected of them.
b) To find out whether individuals are collecting under accessed or over accessed.


This work is concerned with finding out the problem and prospect of income tax collection in Enugu state. Here are those problem that hinder the provision of services ranging from security to economic services for the citizens of the state. It includes the followings,
1 Inadequate public enlightenment on taxpayers. Some tax payer feel that the money they paid for, tax is no longer used for what it is meant for, such as road water supply and others as a result they feel reluctant to pay higher taxes or not paying at all
2 lack of appropriate incentive to officials. Also in this part the researcher suggest some of the ways of improving the personal income tax administration they are:
1 The appointment of employers as ‘’pay as you earn (payee) agents to ensure that personal income access directly.
2 tax authorities should also direct businessmen, to ensure that they send audited account so’ that they are properly assessed.
3 government should made sure that any person who may want anything from her produces which can notes that he had paid his tax adequately before obtaining any benefit or privilege from her.


The importance of this study is to know the problems of personal income that collection in Enugu state. Now that the nation no long experience oil boom there is the need for the government to find some alternative way of generating funds to their programmes.the study of personal income tax has ways of benefiting the government and the people of the state. Solutions proffered for solving the problems associated with the assessment and collection of these taxes, especially income tax, shall be worthwhile for the government to consider. With such recommendations suggested, if implemented, more funds will be available to the government to finance more development programmes. The people will then benefit indirectly from the result of this study.


The researcher looks into the various problems faced Enugu state with reference to tax collection as well as its prospects as the major basis of government revenue. The researcher then attempts to validate the assumptions of the research topic by using Enugu state, where the compositions, expectations and administrative machinery of the board of internal revenue is looked into.
The research work is limited by states of local government area, which cause lack of knowledge or little knowledge about certain things by interviewer staff. Other limitations include finance; time and level of study being are under graduate.