Problems of personal income tax generation and administration in enugu-state

Thesis Abstract

Abstract
Personal income tax is a significant source of revenue for Enugu State, Nigeria. However, the generation and administration of this tax face several challenges that hinder its effectiveness. This research project aims to identify and analyze the problems associated with personal income tax generation and administration in Enugu State. The study will employ a mixed-methods approach, combining both qualitative and quantitative research methods. Data will be collected through interviews with tax officials, taxpayers, and relevant stakeholders, as well as through the analysis of official documents and reports. The qualitative data will be analyzed thematically, while the quantitative data will be subjected to statistical analysis. The findings of the research are expected to reveal several key issues affecting personal income tax generation and administration in Enugu State. These may include poor tax compliance among taxpayers, inadequate enforcement mechanisms, lack of transparency in the tax administration process, and limited capacity of tax officials. Furthermore, the study will examine the impact of these problems on the overall revenue generation of the state government. Based on the research findings, the study will propose recommendations to address the identified problems and improve the efficiency of personal income tax generation and administration in Enugu State. These recommendations may include the implementation of taxpayer education programs to enhance compliance, the strengthening of enforcement mechanisms, the enhancement of transparency in tax administration, and the training and capacity building of tax officials. Overall, this research project is crucial for understanding the challenges facing personal income tax generation and administration in Enugu State. By identifying these problems and proposing solutions, the study aims to contribute to the improvement of tax revenue generation in the state, thus supporting its economic development and sustainability.