CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY

In every country, there are some certain service which the government must provide tothecitizen of a country because of its essential natural;. The service indisputable in life that individual or corporate bodies are not allowed to provide them in even of they do, they may not be allowed to monopolies the supplies on the production.

Government   does this to ensure that the supply of goods and services are demisted in a society so that the rich and the poor alike any benefit. 

The provisions of such essential goods and services involve a large amount of money and expenditure. ; how does government of  a country exchange amount of money as finance the supply of such essential goods and service totheitizen.

For the economic balance to be maintained in an economy, government must find a way of financing  her  administer  one of his service of income of his type through tax.  This can be this   of personal income tax.

1,1 STATEMENT OF PROBLEM

Taxation in every sense in a total of economic reformation government the world over hence always found ways of; taxes in this subject with a view to foreign revenue for I expenditure and of which personal income tax is ones of such major sources.

Taxation therefore constitutes a suitable shaping and directing economic situation.

However these objective are not always being exchange alone to some certain backs forced to the management of personal income tax. Some of the set back are as follows.

I low level of; literacy resulting to limitation of keeping record of taxation

Ii   problem identification of the payer especially the self-employed in small trade and business.

Iii manpower problem in the fax authority.

Iv some of those employment may have other possible income beside their employment income which they may not disclosed.

1.2 OBJECTIVE OF THE STUDY

It is the researcher belief that through the basis of the research should in the end aim the problems of personal income tax collection and management in Nigeria societies. Those are some problem, which tax authority faced which is hindering personal income tax collection and management in Enugu state. Since the initial survey on personal income tax collection and management had revealed some lapses the objective intended to be achieved through this study may be summarized as follows:

    To determine the impact, personal income tax has on the individual payer.

1.3 SIGNIFICANT OF THE STUDY.

    It is anticipated that the result of this study will help bring to light the problems of personal income tax management which will aid  the management to find the impact and remedy of Nigerian economy and also their income tax assessment and computation. It is the researchers can did trope that this study will serve as a standard reference literature to individual, both in employment and the fensal public.

    This study is also intended to serve as a angle for future researchers on the related coverage area. Although essentially academic, it will wider the horizon of researchers on what constitute personal income tax, tax administration and its associated problems. The study helped the researcher not only to meet up with an essential academic requirement for graduations, but also to discover the problems hindering effective administration of personal income tax.

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