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Problem Of Personal Income Tax Collection In Anambra State

PROBLEM OF PERSONAL INCOME TAX COLLECTION IN ANAMBRA STATE

A CASE STUDY OF AWKA SOUTH LOCAL GOVERNMENT AREA OF ANAMBRA STATE

PROBLEM OF PERSONAL INCOME TAX COLLECTION IN ANAMBRA STATE

CHAPTER ONE

 

INTRODUCTION

1.1 BACKGROUND OF THE STUDY

A tax could be defined as a compulsory payment levied on individuals by government or paying a specific percentage of their earnings or a specific amount of money in order to raise revenue for development purposes.

A tax according to Agyei (1985:2) defines tax as “the transfer of resources from the private sector to the public sector in order accomplish some of the nation’s economic and social goals”. Well, the primary economic goal of developing countries is to increase the rate of economic growth and hence the income per capitals which will lead to higher standards of living.Continue Reading

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