Personal Income Tax Administration; Problem, Prospect And Procedures

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 ta…