PROBLEMS OF ASSESSMENT AND COLLECTION OF PERSONAL INCOME TAX IN NIGERIA A CASE STUDY OF BOARD OF INTERNAL REVENUE DELTA STATE
ABSTRACT Collection and assessment of personal income tax has been bedeviled with problems. These problems made the researcher to investigate if there were problems existing and if so, what are the consequences to the state. As a result, some related literature was reviewed; some vital data were also collected from primary and secondary sources. The major findings … Read more