AN APPROVAL OF PAY-AS YOU EARN SYSTEM OF TAXATION IN NIGERIA

(A CASE STUDY OF NSUKKA LOCAL GOVERNMENT AREA)

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ABSTRACT

 

The purpose of this research work is to describe the practical approach to an appraisal of pay-as-you-earn system of taxation with referee to Nssuka local government area. To guide this study, two hypotheses were formulated. A review of literature was down to ensure solid conclusion for the study. A structural questionnaire was developed and administered by the analysis adopted in this research work was chi-square, this method by researcher to ensure that result obtained were real and not by chance.

Based on the above statement some of the major findings include presentation of data and their analysis. The chapter five is discussing a bout the findings made by the researcher and recommendation as well as conclusion.

Conclusively, the researcher will add to the existing literature on an appraisal of pay-as-you0-earn system of taxation. Scope of study and limitation talk about the areas the researcher is going to touch when discussing on the appraisal of pay-as-you-earn system of taxation system are place or area that have been unable to by researched upon to time.

 

TABLE OF CONTENT

CHAPTER ONE

0.1 INTRODUCTION ………………………………………………

• Statement of Problem…………………………………….
• Purpose of the Study …………………………………….
• Significant………………………………………………..
• Statement of Hypothesis…………………………………
• Scope of the Study…………………………………………..
• Limitation of the study……………………………………
• Definition of terms……………………………………..

 CHAPTER TWO

2.0 REVIEW OF RELATED LITERATURE………………

2.1 Definition of Taxation…………………………………..

2.2 Functions of Taxation ……………………………………..

2.3 Ways of Regulating Taxation …………………………….

 

CHAPTER THREE

• RESEARCH DESIGN AND METHODOLOGY

3.1 Sources of Data ……………………………………………

Primary Data…………………………………………

Secondary Data…………………………………….

3.2 Samples used……………………………………………….

3.3 Method of Investigation …………………………………….

 

CHAPTER FOUR

4.0 Data Presentation and Analysis……………………………

4.1 Data Presentation and Analysis……………………………

4.2 Text of Hypothesis…………………………………………

CHAPTER FIVE

• SUMMARY OF FIN DINGS CONCLUSION AND RECOMMENDATION

5.1 FINDINGS …………………………………………………

5.2 CONCLUSION ……………………………………………

5.3 RECOMMENDATION ……………………………………

BIBLIOGRAPHY……………………………………………

APPENDIX…………………………………………………

CHAPTER ONE

 

• INTRODUCTION

The global economic recession, which started in 1980’s as a result of decline in the economic growth of industries nation, high rate of inflation, dramatics rise in price of crude oil, increase cost of important a massive building-up of liquidity in the international capital market and unusual fluctuation in commodity prices was not fully felt in Nigeria until 1982, when the developed  countries applied a series of restructure monetary and fiscal policies to curtail the a fore-stated problems.

Seventeen years ago, precisely in 1983, the worldbank report that the continuing recession in the industrial world several constrained developed countries growth in 1982. Weakness in the price of oil created difficulties for oil exporting developing countries’’.

Reporting specifically on Nigeria, the bank stated that“ foreign exchange resource declined in 1982 from a level equivalent to three month worth. Investment, equal to about a third of gross domestics product (GDP) in 1980 –1981, has been radically reduced as both foreign exchange and government resource contract (85% of government revenue, both federal and states are direct generated from oil export).

An attempt to wriggle the country out of its financial predicament led to the initially of series of belt-tighten measure since 1982 to date.

These measure include:

Ban on import of a large number of goods, specially taxes on luxury goods, enforcement of trick exchanges control reputation liberalized during the earlier boom, wages and ban on employment in the public sector, increased external borrowing in anticipation of oil income and of late the introduction of value added tax (v.a.t). The impact of the dwindling revenues to the federal government and this ever decreasing portion  of statutory allocation to states, has aroused tremendous interest in other source of revenue. Therefore, the hitherto relaxed tax laws are vigorously being enforced while levies of various descriptions are also being in various state of the federation.

Nsukka local government area of Enugu state is not exempted from this nation economic recession. One of the major sources of revenue to the local government, second to statutory allocation from the state and federal  government, is the personal income tax (PIT) impose on all taxable persons in the local  government. The personal income tax is allocated either through the Pay-As-You-Earn (PAYE) system in which employers of labour deduct tax due from the income of their employees and remit it to the division

In this study, my interest lies in appraising the effective and efficiency of Pay-As-You-Earn (PAYE) as a system of tax collection. The examination of the weakness interest in the system will be carried out and based on empincal observation, make suitable recommendation as to how loopholes in the system could be plugged especially at this time of wide spread awareness of the great potentials of internally generally revenues.

 

• STATEMENT OF PROBLEM

The expectation of the public from governments (local, state and federal) in the developing countries are such that the later are saddle with responsibilities for the provision of various services. The 1979 nigeria constitution sec.16 (a) state. Quite clearly that “the state shall control the national economy in such manner as to secure the maximum welfare, freedom and happiness of every citizen as the basic of social justice and equality of status and opportunities’’.

It is in an attempt to fulfill these expectation and sometimes constitutionals requirement that government rely on, among either source, the imposition of various taxes, weather direct or indirect on the defined taxable persons in their territory. Such tax and poll tax

These ta