Abstract:
Taxation has been and is still a major source of income for
governments tie world over, hence, the popular cliche “taxpayers'
money”. The Constitution of the Federal Republic of Nigeria, 1999,
(as amended) recognizing the importance of taxation provides that
it shall hethe duty of every citizen ... to declare his income
honestly to appropriate and lawful agencies and pay his tax
promptly. .” No other direct tax has a broad coverage as the personal
Income Tax, vhich is tax, charged on the income of an individual,
community, family or income due to a trustee or estate. The Personal
income tax, ticrefore, occupies a unique place in the tax scheme
given its broad base and suitability for use as an instrument for
raising ofrevaue for government and control of disposable income
in the hands ofthe citizenry.
