PROBLEMS OF INCOME TAX ASSESSMENT AND COLLECTION IN ENUGU STATE

ABSTRACT
            With the present economic predicaments in the country, most people found it very difficult to cope with the high cost of living. This is true, because the government is not generating enough revenue as expected and such things affect the budget of the year. It all meant that the government may not have enough money to provide social amenities for the individuals.
            Therefore the government, individuals depend on revenue for the execution of their projects. The need may be defense, education, transport, agriculture or provision of shelter for their citizens. How far, therefore, government can go in solving such problems is function of the revenue.
            In writing this topic, I decided to include the problems of people in the pigment of taxes or what makes them to bulge the payment of taxes
            However, among other chapters, chapter three deals specifically on the findings summary and recommendation.
TABLE OF CONTENT
 CHAPTER ONE
INTRODUCTION
Background of the Study
CHAPTER TWO
LITERATURE REVIEW
2.1       Definition of terms
2.2       Problems of tax assessment
2.3       Problems of tax collection
2.4       Taxation of self employed
2.5       Persons through direct assessment
CHAPTER THREE
3.1       Conclusions
3.2       Findings and recommendation
Bibliography.
 CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY
            Income tax was first introduced in Nigeria in the year 1904 by the late Lugard when community tax became operative in Northern Nigeria. Previously Nigeria cheerfully paid their taxes in kind by rendering free services as clearing the bush, digging pit toilets etc. for the benefit of the community, as a whole failure to render such services usually resulted in seizing of property which management reclaimed on payment of money.
            In 1917, Lord Lugard made certain changes which culminated in the native revenue ordinance. It was the 1917 ordinance that was extended to the Eastern part of Nigeria in 1928
            Prior to 1st April 1956, the direct taxation ordinance was applied to the Eastern Nigeria (Anambra state (Nigeria. Under this ordinance, native Authorities (later local government councils) assessed and collected income tax from Africans resident within their area of jurisdiction.
            With the Nigeria constitution order in council, 1954 power was given to each region to tax on a regional level, all Africans resident within the region  or deriving income there from. Eastern region acted on this power, by repealing the direct taxation ordinance and introducing the finance law 1956 which became effective from 1st April 1956. This law brought PAYE (pay as you earn) system of tax collection into operation.
            The raise man fiscal commission of 1958 recommended the introduction throughout Nigeria of basic principles for taxing incomes of persons other than companies. This recommendation was embodies in the Nigeria constitution order ion council, 1960 and it formed the basis of statute upon which the present day tax laws of Enugu state operate.
            By virtue of Edict 6 of 1970, the board of internal revenue came into existence. In effect, the board of internal revenue is the organ charged with the carrying of broad based principles of tax administration in Enugu state