Abstract
The primary purpose of levying tax in general and personal income tax in particular is to generate revenue for government expenditure. Laws are therefore enacted to guarantee smooth administration of personal income tax in Nigeria. But it is sad to note that the administration of personal income tax in Nigeria is still be-deviled with a plethora of problems. These problems to say the least ranges from non-comphance by citizens to voluntarily pay their taxes, to lack of political will on the part of government to enforce tax laws. This paper analysed the challenges and prospects of personal income tax administration in Nigeria. We concluded by reiterating that the major challenge of personal income tax administration in Nigeria is majorly tax evasion and tax avoidance and urge the government to confront these hytra-headed monster in order to sustain the primary purpose for which tax is collected no matter who may be affected at the end.
Authors: Peter I. Gasiokwu
