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.
A goals which will be achieved with the introduction of tax are: provision of additional basic government services, particularly in education, public health and transport which are imperative for the growth of the rest of the economy.
Personal income tax was first introduced in Nigeria 1904 by the late Lord Lugard, when the community tax operative in Northern Nigeria. Formerly. Nigerian cheerfully paid their taxes in kind of rendering free services such as clearing the bush, digging put toilet, well etc. for the benefit of the community as a whole failure to render such services usually resulted in seizure of property which might be 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 Nigeria in 1928. the stiff expositions was also made it the end of 1939 chief Okugo of Oloko carried out the instructions laid down by the British Administrations on a new way of taxing income of individuals. This led to rumour that a new system of taxation will be introduced. Its later consequence culminated to Aba women Riot against the British Administration. Meanwhile, in the year 1799 it was introduced by famous British king known as William and catering for government expenditure.
Income tax was very effective in Northern Nigeria but finally has come to stay in Nigeria today. The Raise-man fiscal commission of 1958, recommended the introduction of basic principles for taxing income of persons other than companies. This recommendation was embodied in Nigeria constitution order in council in (1960) and which formed the basis of the income tax management Act (1961).
By Untrue of Edit (6) of 1970, the Board of internal Revenue came into being in effect, the Board became an organ charged with the responsibility of carrying out broad policies of tax administration in Anambra state.
1.2 STATEMENT OF THE PROBLEM
These problem hinder the provision of various services from security to economic services for the citizens. Though the funds which would have been collected are not available to the government thereby creating stability of the economy.
Some of the problems are easily enumerated as stated below.
(i) Lack of staff and inputs such as station tries, vehicles and effective legislation to cover the tax officials.
(ii) Lack of appropriate incentives to officials and logistics supply for effective tax drive.
(iii) Inadequate enlightenment to tax payers.
(iv) Lack of adequate information to tax payers services.
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