The importance of personal income tax to government, both as a revenue sources and as a fiscal policy factor cannot be over emphasized. But the concept administration principles of income tax has remained clouded in vagueness, controversies and ambiguity. I therefore embarked on this project to attempt a concise clarification and de-mystification of income taxation particularly in rural setting of Nigeria.
To achieve this objective I have divided this project report into five (5) chapters, each chapter dealing with an aspect of the work and helps to highlight the rudiments which when collated, gets to the root of the investigation.
Chapter one deals with the general introduction of the report and cover areas like the background to the study, statement of problems, purpose of study, scope of the study, research question, statement of hypothesis and significance of the study.
Chapter two reviews existing literature on personal income tax in Nigeria with special attention to rural areas. In this segment I touched on ideas, opinions and statements of experts and other interested writers on taxation and relevant legislation relating to income tax.
Chapter three deals with the research design and methodology.
Chapter four involves the presentation and analysis of data collected from primary and secondary sources.
Chapter five then rounds up with the findings, and recommendations.
It is the hope of the researcher that if the recommendations are implement, at least in part the effectiveness and efficiency of personal income tax administration in Ugwuaji community in particularly and Enugu state in general would be absorbed to a great extent.