Full Project-EVALUATION OF PERSONAL INCOME TAX ADMINISTRATION AND THE SOCIO-ECONOMIC DEVELOPMENT

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ABSTRACT

This research work is an investigation into the’ administration of personal income tax and the socio-economic development of Ikeja Local Government of Lagos State. To tax is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. This study adopts both the historical and survey research methods in generating relevant data. The population of the study is limited to selected tax payers in Ikeja Local Government Area of Lagos State. The sample size of the study is 50, while the sampling technique Used is random. The chi-square (X2) method was adopted as a method of analyzing the data generated in the course of the study. The study concludes that the way forward from is for the Lagos State government to implement its tax policy effectively as to educate and encourage tax payers in Ikeja metropolis in paying taxes regularly. Recommendations made in the course of the study among others is that the Lagos State Government should consider Ikeja taxpayers and other key stakeholders’ interests in fiscal policy formulation and implementation in order to achieve improved tax awareness and compliance rate in the local government area.

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