PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA
ABSTRACT
This research was carried out for purpose of surveying and analyzing the system of internal revenue collection and enforcement procedures and to identify areas to improvement on the administrative system.
The first chapter is an introduction of the research work. It contains the purpose of study, significance of study, statement of problems, and limitation of study.
Chapter 11 contains the review of related literature in the study under the following classified heading purpose and objective of tax administrations. It contains historical background, administrative organization and enforcement procedures.
Chapter 111 contains summary of finding, conclusion and recommendation drawn from the field survey.
TABLE OF CONTENT
COVER PAGE I
TITLE PAGE II
APPROVAL PAGE III
DEDICATION VI
ABSTRACT V
ACKNOWLEDGEMENT VI
TABLE OF CONTENTS VII
CHAPTER ONE
1.1 INTRODUCTION 1
1.2 PURPOSE OF STUDY 7
1.3 SIGNIFICANCE OF STUDY 7
1.4 WORKING HYPOTHESIS 8
1.5 LIMITATION OF STUDY 9
1.6 STATEMENT OF PROBLEMS 10
1.7 DEFINITION OF TERMS 10
CHAPTER TWO
2.1 PURPOSE AND OBJECTIVE OF TAX 13
2.2 HISTORICAL BACKGROUND 16
2.3 ADMINISTRATIVE PROCEDURES 19
2.4 ENFORCEMENT PROCEDURES 20
2.5 OBJECTION AND APPEALS 23
2.6 TAX EVASION 23
CHAPTER THREE
3.1 SUMMARY OF FINDINGS 27
3.2 CONCLUSION 28
3.3 RECOMMENDATION 29
Copyright © 2023 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0
If you like this article, see others like it:
- The Impact of Financial Accounting Information on Decision Making Process
- The Impact of Technology Changes in the Accounting Profession
- The Impact of Accounting Systems for Improving the Performance of Private Businesses in Imo State
- Government Auditing of the National Home Grown School Feeding Programme (NHGSFP) and Its Impact on the Programme’s Efficiency and Effectiveness in Katsina
- A Critical Investigation of Financial Literacy and Its Impact on Small Scale Businesses Performance in Portharcourt, Rivers State