THE PROBLEMS OF NIGERIAN PERSONAL INCOME TAX ADMINISTRATION(A CASE STUDY OF MINISTRY OF EDUCATION, ENUGU)

The topic of this research work is the Problem of Nigerian Personal Income Tax Administration with particular reference to Ministry of Education Enugu. The main objective of the study include: To find out the extent to which the resources of the board are adequate for its management. To ascertain the extent to which the objectives of the board are being achieved. Finally to appraise the extent of attainment of the boards target in the priority areas of personal Income tax administration. Some related literatures were reviewed while chapter three contained the methodology of this study; The population of the study which was made up of 800 people and the sample size was 100 using simple random sampling technique. Chapter four presented the analysis of the data generated from questionnaires. In the concluding chapter which comprises among other things the research findings which include in adequacy of resources, low achievement of objectives, Ignorance of tax benefits and poor attainment of targets in the priority areas. However, recommendations are made based on findings. Such recommendation includes: Recruitment of more staff for the board and allocation of more funds for collection activities in both headquarters and branch offices. Finally, the researcher beliefs that if these recommendations are applied religiously, the problem of Nigerian Personal Income Tax Administration and collection will be a thing of the past in Nigeria as a whole.