ABSTRACT

This study is an empiric investigation on the challenges of personal income tax administration in Nigeria, a study of Board of Inland Revenue, Ogun State. It is necessitated by the observed general unwillingness of tax-payers, especially the self-employed to comply with tax laws This unwillingness is manifest in the problems encountered by the tax assessors and collectors in the process of the excises in (lie state A number of institutional administrative and legislative readjustments were undertaken in 1984 by the Anambra State government (which Ogun state was part of) to enhance efficiency in personal income tax administration. These measures notwithstanding, compliance with tax law has remained low. This •was complemented with survey data obtained from 75 respondents using. research designed questionnaire validated by experts. Simple percentage table, and Cliq - Square analytical tools were used in analyzing the data. On the of the analysis the result shows that non-notification of change in place of residence of taxpayers accounts for loss of substantial revenue to the state The work further identifies that people will be willing to pay taxes if the. government is seen to be judicious in spending revenue from income taxes and also that the Board of Internal Revenue is not well equipped to carry out efficient and effective administration f penetrate The reach work has clearly highlighted the various problems bedeviling the effective administration of personal income tax in Nigeria. It is noted that these problems persist inspire of the  at government" bold efforts in implementing; audial changes both in the tax system and administration The consequence is that the Nigerian tax system has remained Therefore, it is submitted that for our tax system to be able to contribute its own quota to addressing the long term national objective of revenue maximization and financing of good quality education, technological based industries and political and economic stability, considerable attention should continue to be focused on the problem areas in our tax system especially as it affects personal income tax Out tax policy makers and reformers therefore have (lie onerous responsibility of ensuring that the tempo of the reform endeavour is maintain. On the part of the government, it is its responsibility to evolve a solid mechanism for monitoring the reform.