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.

PROPOSAL
The importance of personal income tax to government, both as a revenue source and as a fiscal policy factor cannot be over emphasized. That is why the writer has decided to conduct a research on the problems that are facing personal income tax Administration in Rural communities.

It is the intention of the writer to restrict this study to personal income tax under the authority of the state Board of internal Revenue which exclude income tax of air force, police personnel, residents of federal capital territory, personnel of the ministry of external aspect of delimitation is that pay as you earn (PAYE) and its administration will not feature.

The researcher will employ three major instrument for data collection which are oral personal interview, questionnaire and observation. The data collected will be analyzed by using question introduced, results tabulated, text analysis and which chi-square (X2) to test the hypothesis.
 
The project work will play the following role in the economy:
i.    it will be enable the government to know how effective and efficient the administrative of personal income tax is.
ii.    It will expose any weakness that will be found in the administration of personal income tax in the rural communities and also suggest the measures that will be taken in order to correct them.
iii.    When there is a proper administration of personal income tax, citizens will be supplied with all the essential public goods they needed.

In order to achieve this objective, the project work will be divided in five chapters, each chapter dealing with an aspect of the work and help to highlight the rudiment which when collated, get to the root of the investigation.

TABLE OF CONTENTS
TITLE
Certification
Dedication
Acknowledgement
Table of contents
Abstract

CHAPTER ONE
1.1    Background of the study
1.2    Statement of problem
1.3    Purpose of study
1.4    Delimitation of the study
1.5    Research questions
1.6    Statement of hypothesis
1.7    Significance of the study

CHAPTER TWO
REVIEW OF LITERATURE
2.1    Historical background and development of personal income tax in Nigeria
2.2    General principles and practices of income taxation
2.3    Administration of personal income tax
2.4    Summary of literature review.

CHAPTER THREE
METHODOLOGY
3.1    Research design
3.2    Area of study
3.3    Population of the study
3.4    Sample and sampling procedure
3.5    Instruments for data collection
3.6    Validation of the research instrument
3.7     Reliability of the research instrument
3.8    Methods of administration of research instrument
3.9    Methods of data analysis

 CHAPTER FOUR
Data presentation and analysis

CHAPTER FIVE
Designation: implementation: recommendation
5.1    Designation of results
5.2    Implications of the results
5.3    Recommendations
5.4    Suggestions for further research
5.5    Limitations of the study

Reference
Appendix