THE PROBLEMS FACING PERSONAL INCOME TAX ADMINISTRATION IN RURAL COMMUNITIES
A CASE STUDY OF UGWUAJI COMMUNITY IN ENUGU SOUTH L.G.A. ENUGU STATE
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- Background of the study
- Statement of problem
- Purpose of study
- Delimitation of the study
- Research questions
- Statement of hypothesis
- Significance of the study
REVIEW OF LITERATURE
- Historical background and development of personal income tax in Nigeria
- General principles and practices of income taxation
- Administration of personal income tax
- Summary of literature review.
- Research design
- Area of study
- Population of the study
- Sample and sampling procedure
- Instruments for data collection
- Validation of the research instrument
- Reliability of the research instrument
- Methods of administration of research instrument
- Methods of data analysis
Data presentation and analysis
Designation: implementation: recommendation
- Designation of results
- Implications of the results
- Suggestions for further research
- Limitations of the study
1.1 BACKGROUND TO THE STUDY
Historically, the commonest enemy o the people of rural communities in all races or cultures is the tax collectors. In the bible, they were regarded as sinners just for the sake of their freely chosen and legitimately recognized occupation. In the biblical context, it was even offensive to meant containing oneself. Imagine the degree of hatred!
The history of other cultures despite the same picture of hatred for both. The tax (tribute) collectives and their employees. The history of Empires such as the old Roman Empires, the British Empire, Empire of Western Sudan and those of Hausa State, just to mention a few, were sustained by tribute (taxes) paid y their subjects. The common attribute of all these tributes is that their collection generated a lot of controversies.
Here in Nigeria, it can be recalled that imposition and payment of taxes were one of the most outstanding activities of the colonial Government. Through different methods, the British were able to impose taxes on the citizens who viewed them as unwarranted extortion and exploitation. The situation has not changed since independence.
Regime after regime has been face with the problem of resistance of tax payment y the citizens who, like their colonial generation regard tax payment as an expenditure in futility, a distasteful exercise, an avoidable loss, a legalized extortion and punitive measure by the greedy government. Even the rapid development in education has not done much to influence the negative attitude towards tax payment.
If the educated elites are precisely, the enlightened populations of the Urban or civilized areas regard taxes as obnoxious those in the rural communities would regard it as a taboo for obvious reasons. One should have witnessed an encounter between tax collection and villagers to be able to understand the degree of bitterness existing between the two partners. In fact, a story goes that in one such occasion, a tax collector was killed! Incidents of this nature resulting during tax raids in village markets and squares are communities.
Studies show that government do not just imposed taxes without due consideration of certain underlying principles. It is also know that money raised through taxes are not just damaged in a dustbin or packed in a warehouse.
In fact, an appropriate agency of the government explains from time the users which the tax revenues are part in addition to other reason.
Inspite of the position stated in the above paragraph, revenues from taxes have continued to be below expectations. On the part of the taxpayers, the cries have not abated. What a horn of delima! Acts of the National Assembly, tribunals and tax forces on the issue of tax have not yielded the desired results.
The following questions, therefore reading come to the mind:
- Are all the enactment by different regimes relating to tax administration, faulty abomination?
- Are the tax laws badly implemented
- What are the causes of the citizens’ negative attitude towards tax especially in rural communities
- Are there any ways, of collecting the anomalies?
- Is there a communication problem between the government and the tax payers?
Expanding the above questions in relation to the rural community under study, some more questions such as these would emanate
- Does the Acts / dress take any cognizance of the issue of assessable income of self employed person? In other words, what are the criteria for determining the assessable income of the self-employed?
- Is the resulting income tax payable by the people too big or too small?
- Do the actions or inactions of the collections contribute to the negative attitude of the people towards tax payment? In other words, are the tax agents and collectors suspected to be dishonournest while performing their duties.
- Do the rural dwellers actually know the importance of paying tax.
- Do politics affect tax payment? If so, how?
- Has there been any varieties in the methods or techniques employed over the years and what effect has both of the methods on the proceed for tax payment?
An effective and efficient tax administration is important since the revenue from this source is vital to the survival and growth of the benefiting ties of government.
In a federal system like Nigeria, especially with the continuous creation state and local government councils, the financial commitment of the lower ties has continued to grow. To be at par with increased expenditure, different state have introduced levies such as radio levy, development levy, education and technology, fund levy, survival levy etc. all these are to help the government execute some of the programmes
There seems to be too much pre-occupation with what new levy / tax to introduced and too little attention to improvement of the performance of existing source, notably income tax.
But income tax is unique as a source of revenue to the government since apart from the primary objective of generating revenue, it serve to achieve other social economic and political objective. It is therefore imperative that no amount of attention is too much to be devoted to ensure efficient tax administration due to the multiple purpose nature of tax policy. A diligent administration of our tax policy would ultimately render unnecessary, the imposition of so many levies in the search of increased revenue.
The above and many more questions can be answered through a serious work. Hence the topic “problems of income tax administration in rural communities”
1.2 STATEMENT OF THE PROBLEM
The problems that inform and create the necessity for studying the topic of study can be seen in a glance in the following common observation
- For every fiscal year, the income tax revenue particularly from rural communities has fallen short of expectations
Taxation especially, income taxation has continued to enjoy notoriety among every fact of our society thereby making it as