ABSTRACT
It is important in any developing country that government must play a major role in spurring economic growth, this stands that government must have the necessary tools in her kit to achieve this role. This attracted the attention of the researcher to evaluate the Personal Income Tax in Enugu state, taking the Enugu state Board of Internal Revenue as a case study.The primary objective of this research work is to investigate the mechanism, policies and other factors being applied by Enugu Board of Internal Revenue in other to highlight why they are not effective and efficient.In pursuant of the stated goal, primary data was collected by questionnaires and direct interview with both tax payers and tax officials. Secondary data was collected from published materials including textbooks and other relevant literature.The statistical analysis of the data showed among other things that the tax generation on income, is not increasing alongside with the expenditure of the state because of lack of proper machinery and method used by the board of Internal Revenue in collecting income tax due, ignorance, dishonesty and other factors working against effective tax administration in the state.On the basis of these identified problems, a number of recommendations would be made, which it is hoped that if implemented, would improve revenue generation through tax generally, and Personal Income Tax in particular.

CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Government has a primary duty of raising the standard of living of the people, maintain law and order and to defend the nation against external enemies, provision of such amenities and services such as education, public health, good network of roads, portable water supply, electricity, market square and other developments. Government gives serious attention in discovering means of raising revenue so as to meet