CRITICAL ANALYSIS OF PERSONAL INCOME TAX AS A TOOL TO ECONOMIC DEVELOPMENT A CASE STUDY OF BOMADI LOCAL GOVERNMENT AREA

TABLE OF CONTENTS
Title i
Certification ii
Dedication iii
Acknowledgement iv
Table of contents v
Abstract viii
CHAPTER ONE – Introduction
Background of the study 1
Statement of the study 1
Objective of study 2
Scope of the Study 3
Significance of the Study 3
Research Question 4
Limitation of study 4
Definition of terms 4
CHAPTER TWO – Review of Related Literature
Introduction 6
Historical Background of the Nigeria Tax System 6
Review of some major Nigeria Tax System 8
Problems of Collecting Tax Revenue in Nigeria 9
Direct Assessment 9
Administration of Personal Income Tax in Nigerian and
Legal Basis 10
Composition of the Administration of Tax Authority 11
CHAPTER THREE – Research methodology
Introduction 15
Research Design ` 15
Population of the study 15
Sampling Technique 15
Sampling Size 16
Research instrument 16
Questionnaire Design 16
Administration of Questionnaire 16
Reliability and Validity of Research Instrument 17
Method of data Collection 17
Method of Data Analysis 17
CHAPTER FOUR – Presentation and Data Analysis
Introduction 18
Analysis of Personal Data 18
Analysis of Research Question 20
CHAPTER FIVE – Summary, Recommendations, Findings, and Conclusion
Summary 27
Findings 29
Recommendations 30
Conclusion 30
Bibliography 32
Appendix A 33
Questionnaire 33

ABSTRACT

The Critical Analysis of Personal Income Tax as a Tool for Economic Development, being a project topic, was discussed using Bomadi Local Government Area as a case study. The main objective of this project is to examine the objectives of individual taxes and the relevance in macro economic of Nigeria. In achieving the objectives of this topic various methods of data collection were used, which includes the use of questionnaire and interview. Theoretical analysis of a lot of findings. Having done series of analysis, recommendations were made that those people in the age between 18-39 years are to be given some tax relieve in order to encourage them for tax payment. While those of age between 40 and above are to be given incentives. And the use of appropriate tax agent should continuously be encouraged.