ABSTRACT
The importance of personal income tax to government, both as a revenue source and as a fiscal policy factor cannot be over emphasized.
In order to achieve this objective, the project work was divided into five chapters, each chapter dealing with an aspect of the work and helps to highlight the rudiments which when collated, get the root of the investigation.
Chapter one deals with the background of the study, statement of problem, purpose of the study, delimitation of the study, research questions, statement of hypothesis and significance of the study.
