MANAGEMENT OF PERSONAL INCOME TAX IN NIGERIA
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.
Description
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: