MANAGEMENT OF PERSONAL INCOME TAX IN NIGERIA

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Date
1999-11
Authors
JIBRIN, ABDULLAHI
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Abstract
The increase in social services undertaken "by government has made it imperative that one of the basic needs common to all governments the world over today is the requirement for increased revenue to meet the greatly - enlarged role played by them. The greatest drawback to our development efforts has not only been the inadequacy of the revenue sources but lack of properly established and effective management of Personal Income Tax in' Nigeria and Bauchi State in particular. Really, with the current economic situation. In the Country, the need to mapped out an effective and efficient management of Personal Income Tax could not be over emphasized. The purpose of the study is to highlight and analyse the various obstacles associated in the operations, processing and management of Personal Income Tax in Nigeria and Bauchi State Tax administrators and the like, with a view of pinpointing some recommendations for an efficient and effective management of Personal Income Tax in the state. The need to establish revenue courts, and total reorganisation of the Board to make it more autonomous could not be over emphasized. Other measures that needsf to be tackled includes staff training and development, efforts to provide more suitable office accomodation and improved transport facilities. This will increase the morale of the board* s staff and will no doubt facilitate an effectivi rioient management of Personal Income Tax in Bauchi State.
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BEING A RESEARCH PROJECT SUBMITTED TO THE POST-GRADUATE SCHOOL, AHMADU BELLO UNIVERSITY, ZARIA IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF THE DEGREE OF MASTER OF BUSINESS ADMINISTRATION (M. B. A.) DEPARTMENT OF BUSINESS ADMINISTRATION AHMADU BELLO UNIVERSITY ZARIA, NIGERIA. DECEMBER, 1992
Keywords
MANAGEMENT,, PERSONAL,, INCOME TAX,, NIGERIA:
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