THE PROBLEMS FACING PERSONAL INCOME TAX ADMINISTRATION IN RURAL COMMUNITIES (A CASE STUDY OF UGWUAJI COMMUNITY IN ENUGU SOUTH L.G.A OF ENUGU STATE)

CHAPTER ONE

1.0 INTRODUCTION

1.1 BACKGROUND TO THE STUDY

History, the commonest enemy of the people of rural communities in all races or cultures is the tax collectors. In the Bible, they were regarded as sinners just for the sake of their freely chosen and legitimately recognized occupation. In the biblical context, it was even offensive to dine with tax collectors since that meant contaminating oneself. Imagine the degree of hatred. The history of cultures depict the same picture of hatred for both the tax (tribute) collectors and their employees. The history of empires such as the old Roman empire, the British empire, Empires of Western Sudan and those of Hausa states, just to mention a few, were sustained. The common attributes of all these tributes are that their collection generated a lot of controversies. Here in Nigeria, it can be recalled that imposition and payment of taxes was one of the most outstanding activities of the colonial government. Through different methods, the British were able to imposed taxes on the citizens who viewed them as unwarranted exhortation and exploitation. The situation has not changed since independence regime after regime has been faced with the problem of resistance to tax payment by the citizens who, like their colonial generation regard tax payment as an expenditure in futility, a distasteful exercise, an avoidable loss, a legalized exhortation and punitive measures by he greedy government. Even the rapid development in education has not done much to influence. The negative attitude towards tax payment.