PROPOSAL This study examined the factors militating against tax collection in Anambra state that lead to the fall of revenue in the state. This study also highlights the problems encountered by the staff of Board of internal Revenue – ie the organ entrusted by the government for collection of various taxes in the state. The sampling technique used for the research were simple data collection and analysis to locate the trend or behaviour of the trend or behavious of the data. Also employed were statistical tools for testing the hypothesis and chi square. In employing the chi-square techniques, the hypothesis to be tested will be stated as a null hypothesis and an alternative hypothesis. The instrument to research for the information oral interviews and questionnaires method and the data collected were carefully analyzed using the chi-sqaure. Some people from various works of life in Anambra state were selected for study. The researcher observed that factors militating against tax collection are. Lack of motivation of staff of Board of Internal Revenue, Inadequate provision of logistics, and finally Non-aggressive advertisement on the importance of tax through various media which will create base of the state. Conclusions and recommendation were made in the line with the findings.
TABLE OF CONTENTS TITLE PAGE APPROVAL PAGE DEDICATION ACKNOWLEDGEMENT ABSTRACT TABLE OF CONTENT LIST OF TABLES
CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY 1.2 STATEMENT OF THE PROBLEM 1.3 OBJECTIVE OF THE STUDY 1.4 RESEARCH QUESTIONS 1.5 RESEARCH HYPOTHESIS 1.6 SCOPE AND LIMITATIONS 1.7 DEFINITION OF TERMS REFERENCE
CHAPTER TWO LITERATURE OF REVIEW 2.0 DEVELOPMENT OF INCOME 2.1 TAX IN NIGEIRA 2.2 OBJECTIVES OF INCOME TAXATION 2.3 QUALITIES OF A SYSTEM OF GOOD TAXATION
2.4 ADMINISTRATION OF INCOME 2.4.1 TAX IN ANAMBRA STATE 2.4.2 ASSESSMENT AUTHORITY 2.4.3 TAX COLLECTION 2.4.4 TAX COLLECTION AGENTS 2.4.5 SECRECY 2.5 PROBLEM OF INCOME TAX 2.6 ADMINISTRATION AND COLLECTION MACHINERY REFERENCES CHAPTER THREE 3.0 RESEARCH DESIGN AND METHODOLOGY\ 3.1 RESEARCH DSIGNI 3.2 POPULATION SIZE 3.3 SAMPLE SIZE DETERMINATION 3.4 TYPES OF DATA 3.5 SOURCES OF DATA 3.6 DATA LOCATION 3.7 METHOD OF DATA PRESENTATION 3.8 METHODS OF DATA ANALYSIS REFERENCES
CHAPTER FOUR 4.0 DATA PRESENTATION AND ANALYSIS 4.1 DATA ANALYSIS TECHNIQUES 4.1.1 PARTICIPATION IN TAX COLLECTION 4.2 EQUALITY OF THE EXPECTED AND ACTION RETURNS FROM TAX COLLECTORS 4.3 HINDRNACES TO REVENUE 4.4 TREATMENT OF UNDER ASSESSMENT 4.5 TRETMENT OF TAX AVOIDANACE 4.6 FRAUD AND DISHONESTY IN TAX ASSESSMENT 4.7 TEST OF HYPOTHESIS
CHAPTER FIVE 5.0 SUMMARY OF FINDINGS, RECOMMENDATIONS AND CONCLUSIONS 5.1 SUMMARY OF FINDINGS 5.2 RECOMMENDATIONS 5.3 CONCLUSION BIBLIOGRAPHY QUESTIONNAIRE
LIST OF TABLES 4.1 PARTICIPATION IN TAX COLLECTION 4.2 EQUALITY OF THE EXPECTED AND ACTUAL RETURNS FROM TAX COLLECTORS 4.3 GREATEST HINDRANCES TO REVENUE COLLECTION 4.4 TREATMENT OF UNDER ASSESSMENT 4.5 TRETMENT OF TAC AVOIDANCE 4.6 FRAUD AND DISHONESTY IN TAX ASSESSMENT
PROBLEM OF PERSONAL INCOME TAX COLLECTION IN ANAMBRA STATE A CASE STUDY OF AWKA SOUTH LOCAL GOVERNMENT AREA OF ANAMBRA STATE
PROPOSAL This study examined the factors militating against tax collection in Anambra state that lead to the fall of revenue in the state. This study also highlights the problems encountered by the staff of Board of internal Revenue – ie the organ entrusted by the government for collection of various taxes in the state. The sampling... Continue Reading
PROPOSAL This study examined the factors militating against tax collection in Anambra state that lead to the fall of revenue in the state. This study also highlights the problems encountered by the staff of Board of internal Revenue – ie the organ entrusted by the government for collection of various taxes in the state. The sampling... Continue Reading
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY A tax could be defined as a compulsory payment levied on individuals by government or paying a specific percentage of their earnings or a specific amount of money in order to raise revenue for development purposes.... Continue Reading
ABSTRACT Communication campaigns in developing countries like Nigerian have not been so successful in driving demand using commercial techniques and also in appealing to consumer preferences for safety, cleanliness, and prestige for environmental sanitation. Thus, this study investigated media and environmental sanitation communication in Awka... Continue Reading
ABSTRACT Communication campaigns in developing countries like Nigerian have not been so successful in driving demand using commercial techniques and also in appealing to consumer preferences for safety, cleanliness, and prestige for environmental sanitation. Thus, this study investigated media and environmental sanitation communication in Awka... Continue Reading
Abstract This study examines microfinance Institutions(MFIs) contributions towards entrepreneurship development in Awka South Local Government Area of Anambra State ,Nigeria... Continue Reading
Abstract This study examines microfinance Institutions(MFIs) contributions towards entrepreneurship development in Awka South Local Government Area of Anambra State ,Nigeria .The study was descriptive using questionnaire to source data from sampled small-scale entrepreneurs in Awka South .The data obtained were analysed using the Chi-Square (x2)... Continue Reading
THE IMPACT OF LOCAL GOVERNMENT REFORMS AND THE PROBLEM OF FINANCIAL MANAGEMENT IN THE LOCAL SYSTEM IN NIGERIA (A CASE STUDY OF ANAMBRA WEST L.G.A ANAMBRA STATE) ABSTRACT The purpose of this study is to survey critically some of the obstacles of effective local government financing especially as it affects Anambra West Local Government Area and the... Continue Reading
ABSTRACT Marital infidelity is one of the factors militating against marriage and family which are two institutions that work towards the population and growth of the society. This research study is undertaken to make a little contribution towards creating awareness of the ills of marital infidelity in Idemili North L.G.A.; and to search for the... Continue Reading
ABSTRACT Marital infidelity is one of the factors militating against marriage and family which are two institutions that work towards the population and growth of the society. This research study is undertaken to make a little contribution towards creating awareness of the ills of marital infidelity in Idemili North L.G.A.; and to search for the... Continue Reading