The Problems Facing Personal Income, TAX Administration In Rural Communities A Case Study Of Ugwuaji Community In Enugu South Local Government Area Of Enugu State

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THE PROBLEMS FACING PERSONAL INCOME, THE ADMINISTRATION IN RURAL COMMUNITIES (A CASE STUDY OF UGWUAJI COMMUNITY IN ENUGU SOUTH LOCAL GOVERNMENT AREA OF ENUGU STATE)

PERSONAL INCOME

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.

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.

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