Research project materials

ASSESSING THE ROLE OF CIVIL SOCIETY ORGANIZATIONS IN DEMOCRATIC SUSTENANCE IN NIGERIA

HISTORY TEACHERS’ ATTITUDE TOWARDS THE USE OF INSTRUCTIONAL RESOURCES FOR TEACHING SENIOR SECONDARY SCHOOLS IN ILORIN WEST LGA

COMPARISON BETWEEN THE PERFORMANCE OF STUDENTS IN BIOLOGY IN WASSCE AND SSCE BETWEEN 2010-2016 IN IREPODUN LOCAL GOVERNMENT AREA, KWARA STATE

THE COMPARATIVE ANALYSIS OF GENDER EQUALITY IN THE ENROLLMENT AND COMPLETION OF SECONDARY SCHOOL STUDENTS IN ILORIN EAST AND WEST  LOCAL GOVERNMENT AREA OF KWARA STATE

SOCIO-ECONOMIC ACTIVITIES IN OGBOMOSO

FROM 1999-2017 

IMPACT OF MASS MEDIA ON ACADEMIC PERFORMANCE OF YORUBA STUDENTS IN SECONDARY SCHOOLS OGBOMOSHO SOUTH L.G.A., OYO STATE

IMPACT OF SCHOOL FEEDING PROGRAMME ON ACADEMIC PERFORMANCE                  OF LOWER BASIC SCHOOL PUPILS IN OSHOGBO, OSUN STATE, NIGERIA

NORMOGLYCEMIC POTENTIAL OF EXTRACTS OF DANIELLA OLIVERI IN STREPTOZOTOZIN- NICOTINAMIDE INDUCED TYPE II DIABETIC RATS

PRECARIOUS EMPLOYMENT AND EMPLOYEES WORK BEHAVIOUR: A STUDY OF SOME SELECTED PHARMACEUTICAL COMPANIES IN ILORIN

DETERMINANTS OF BANKING SECTOR DEVELOPMENT IN NIGERIA

CHALLENGES OF TEACHING-PRACTICE EXPERIENCE OF PHYSICS STUDENT-TEACHERS AND ACADEMIC PERFORMANCE OF SECONDARY SCHOOL STUDENTS IN ILORIN METROPOLIS

LEXICO-SEMANTIC ANALYSIS OF

SELECTED TEXT MESSAGES AMONG UNIVERSITY OF ILORIN UNDERGRADUATE STUDENTS

THE EMIGRATION OF ILUDUN ORO PEOPLE TO LAGOS IN THE

                                                20^th CENTURY

THE INFLUENCE OF SOCIAL FACTOR AND EMOTIONAL INTELLIGENCE ON DEPRESSION AMONG EMPLOYEES IN SERVICING DEPARTMENT IN ILORIN METROPOLIS

EFFECT OF EXTERNAL DEBT ON ECONOMIC GROWTH OF NIGERIA

THE ROLE OF BANKING SECTOR IN THE PROMOTION OF AGRICULTURAL EXPORTS IN NIGERIA

METHODS USED FOR TEACHING HISTORY IN SENIOR SECONDARY SCHOOLS IN ILORIN METROPOLIS

THE EFFECT OF CORPORATE GOVERNANCE ON MARKET VALUE ADDED OF DEPOSIT MONEY BANKS IN NIGERIA

PRECARIOUS EMPLOYMENT AND EMPLOYEES WORK BEHAVIOUR: A STUDY OF SOME SELECTED PHARMACEUTICAL COMPANIES IN ILORIN

ECO CRITICAL STUDY OF AHMED YERIMA’S LITTLE DROPS

AND HELON HABILA’ OIL ON WATER.

SOCIO-CULTURAL PRACTICES AND ITS HEALTH IMPLICATIONS ON THE PEOPLE OF ILORIN METROPOLIS, KWARA STATE

THE JUDICIARY AND DEMOCRACTIC CONSOLIDATION IN NIGERIAN’S FOURTH REPUBLIC: SUCCESS, PROSPECTS AND CHALLENGES

CHANGE AND CONTINUITY IN IFE - MODAKEKE RELATIONS

COMPARATIVE ANALYSIS OF THE MORPHEME STRUCTURE OF NÚPÉ AND ỌSỌ́SỌ̀ LANGUAGES

FESTAC 1977; AN IMPACT ANALYSIS OF THE CULTURAL DEVELOPMENT ON LAGOS STATE, 1977- 2016

AN APPRAISAL OF INTER-GROUP RELATIONS AMONG ORO PEOPLE, 1930-1980

EVALUATION OF UNDERGRADUATE STUDENTS' ATTITUDE TOWARDS THE TEACHING PROFESSION IN THE FACULTY OF EDUCATION, UNIVERSITY OF ILORIN, NIGERIA.

IMPACT OF CHILD ABUSE ON PSYCHOLOGICAL WELL-BEING IN ILORIN METROPOLIS, KWARA STATE

THEATRICAL ESSENCE OF DANCE IN DRAMATIC PERFORMANCE OFAHMED YERIMA’S AETU

FAMILY STABILITY, ROLE CONFLICT AND EMPLOYEES’ PERFORMANCE OF SHIFT HEALTH WORKERS OF UITH

CREATIVE REALIZATION OF MAKE-UP IN THE STAGE PERFORMANCE OF AHMED YERIMA’S AETU

THE HISTORICAL CONTRIBUTION OF THE BAPTIST MISSION TO THE DEVELOPMENT OF WESTERN EDUCATION IN OGBOMOSO, OYO STATE.

APPRAISAL OF COMPUTER BASED TESTING MODE ON SCIENCE EDUCATION UNDERGRADUATES’ PERFORMANCE IN UNIVERSITY OF ILORIN, NIGERIA

RELATIONSHIP BETWEEN FINANCIAL LITERACY AND PERFORMANCE OF SMES IN ILORIN KWARA STATE

ASSESSMENT OF TEACHERS’ TECHNIQUES AND RESOURCES USED FOR TEACHING ENGLISH LANGUAGE IN ILORIN-WEST LOCAL GOVERNMENT, KWARA STATE

HOSTEL ADMINISTRATION AND STUDENTS ACADEMIC PERFORMANCE IN NIGERIA PUBLIC UNIVERSITIES: A CASE STUDY OF UNIVERSITY OF ILORIN, ILORIN

AWARENESS AND UTILIZATION OF ELECTRONIC RESOURCES BY NON-ACADEMIC STAFF OF UNIVERSITY OF ILORIN

PERCEPTION OF UNDERGRADUATES ON THE INTEGRATION OF CLOUD COMPUTING FOR LEARNING IN KWARA STATE.

Undergraduates’ Attitude and Self-Efficacy on the Utilization of ICT Resources for Learning in University of Ilorin, Ilorin

ASSESSMENT OF INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) COMPLIANCE IN SECONDARY SCHOOL CLASSROOMS IN ILORIN SOUTH, KWARA STATE, NIGERIA

A STUDY OF THE IMPACT OF COCA-COLA BOTTLING COMPANY IN NIGERIA; A CASE STUDY OF LAGOS STATE IN THE TWENTIETH CENTURY

WOMEN IN THE POLITICS OF LAGOS STATE, 1967 – 2015

TRADITIONAL FESTIVALS AND SOCIO-ECONOMIC DEVELOPMENT OF OKORO GBEDE

THE EFFECTS OF GOVERNMENT EXPENDITURE ON THE NIGERIA MANUFACTURING SECTOR OUTPUT

UNIVERSITY OF ILORIN SCHOOL OF PRELIMINARY STUDIES AND THE DEVELOPMENT OF FUFU COMMUNITY 2009-2017 

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PERSONAL INCOME TAX ADMINISTRATION IN KWARA STATE: PROCEDURES, PROBLEMS AND PROSPECTS

PERSONAL INCOME TAX ADMINISTRATION IN KWARA STATE: PROCEDURES, PROBLEMS AND PROSPECTS

CHAPTER ONE

INTRODUCTION

1.1              Background to the Study

The desire to uplift one’s society is the first desire of every patriotic citizen. Tax payment is the demonstration of such a desire. The payment of tax is a civic duty and an imposed contribution by government on their subjects and companies to enable her finance or run public utilities and perform other social responsibilities. Taxes, thus, constitute the principal source of government revenue (Kaibel and Nwokah, 2009).

However, one of the greatest problems facing Nigeria tax system is the problem of tax evasion and tax avoidance. While tax evasion is the willful and deliberate violation of the tax law in order to escape payment of tax which is unquestionably imposed by the law of the tax jurisdiction, tax avoidance is the means by which taxpayer seeks to reduce or remove altogether his liability to tax without actually breaking the law. These “Twin devils” have created a great gulf between actual and potential revenue (Kaibel and Nwokah, 2009).

The tax administrations in Nigeria are weak, corrupt and non-transparent (Kiabel, 2009). This inefficiency reflects on the mix of taxes and the faulty design in their structure and in there operational systems (Kiabel, 2009). The tax administration is also affected by policies relating the salary, the attitude, the reward and the punishment system of personnel. The tax administration in Nigeria is driven by detailed revenue targets not by the tax laws and accounting records. The tax officials are allowed to earn money and still meet their revenue targets. Many things are done through negotiation rather than basis of information processing (chartered Institute of Taxation of Nigeria).

In addition, low tax compliance is a serious issue in Nigeria, limiting the capacity of the government to raise revenue for development purposes. It is commonly acknowledged that many factors contribute to this weakness such as corruption, weak legal system, high marginal tax rate, paucity of adequate information, accounting system and ineffective tax administration (chartered Institute of Taxation of Nigeria Website). However, it has never been easy to persuade tax payers to comply with requirement of a tax system.

Furthermore, taxpayer tends to have low level of literacy, low tax morale and negative attitude towards government. (UNSW Law Research paper no 2009-17).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. An effective tax system, aside from maximizing revenue for development is expected to be well structured and managed with a feeling of common purpose, joint responsibility or obligation amongst the taxable person in a country.

From the foregoing, the future prospects of the study can be established. A key component of any tax system is the manner in which it is administered.  No tax is better than its administration, so tax administration matters a lot. An essential of objective tax administration is to ensure the maximum possible compliance by tax payers of income.

In summary therefore, according to Chris and Elizabeth (2001) tax has three basic features namely; a compulsory levy imposed by government, or local authority, for public purpose and to encourage social justice. A tax according to Ayua (1996) is not a voluntary payment but a compulsory pecuniary burden placed on taxpayers for the benefit of the society.

Generally, taxation can be described as a form of levy imposed on all residents living and non-residents doing business within a tax jurisdiction. It is a civic and patriotic responsibility of citizens to pay taxes imposed which also come to the government as income or revenue yielding device to finance the provisions of socio-economic and infrastructural amenities and also to enhance industrial efficiency.

1.2       Statement of the Problem

Over the years, the assessment and collection of personal income tax from taxable individuals has been difficult in the various states in Nigeria. There is apathy not only on the part of the educated but also the uneducated (Kiabel and Nwokah, 2009). The illiterates refuse to pay tax because they are unaware of the purpose of taxation and therefore regard the tax collector or a tax officer as an instrument of oppression; the rich ones refuse because they are not encouraged, not only by the government which wastes tax payers’ money on white elephant projects, but also the tax officials who live above their means (Kiabel, 2009).

The Nigerian tax system also lacks competent and honest administrators. The problem of tax avoidance and evasion has reached an alarming proportion. The need to improve the administration of our tax system cannot be over emphasized.

1.3              Research Questions

In relation to the problems identified the following questions are asked:

i.                    Why has there been low revenue from personal income tax?

ii.                  What are the problems or difficulties encountered by the tax            administrators?

iii.                What are the possible prospects for personal income tax in Nigeria?

1.4       Objectives of the Study

The main objective of the study is to examine personal income tax in Nigeria, However, the specific objectives of the study are:

i.                    To examine the performance and contribution of personal income to            Nigeria revenue.

ii.                  To evaluate the problems associated with personal income tax          administration.

iii.                To assess the prospects of personal income tax in Nigeria.

1.5       Statement of Hypotheses

The hypotheses for the study are stated here and they are stated in null forms

Hypothesis one

H₀:         Personal income does not contribute significantly to Nigeria revenue.

Hypothesis two

H₀:         There are no problems associated with personal income tax administration in Nigeria.

Hypothesis three

H₀:       There are no prospects for personal income tax in Nigeria.   

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