Title page-     –     –     –     –     –     –     –     –     -i

Certification-   –     –     –     –     –     –     –     –     -ii

Dedication-     –     –     –     –     –     –     –     –     -iii

Acknowledgment-   –     –     –     –     –     –     –     -iv

Abstract- –     –     –     –     –     –     –     –     –     -v

Table of contents- –     –     –     –     –     –     –     -vi

Chapter ONE

1. Introduction – –     –     –     –     –     –     –     -1
   1. Back ground of the study-   –     –     –     –     -2
   1. Statement of the problem- –     –     –     –     -4
   1. Objectives of the study-     –     –     –     –     –     -5
   1. Research questions-     –     –     –     –     –     -6
   1. Statement of hypothesis-   –     –     –     –     -7
   1. Significant of the study-     –     –     –     –     –     -8
   1. Scope of the study-     –     –     –     –     –     -9
   1. Limitation of the study-       –     –     –     –     –     -10
   1. Definition of terms-     –     –     –     –     –     -10

Chapter TWO

2.0 Literature review-   –     –     –     –     –     –     -13

• Introduction- –     –     –     –     –     –     –     -13
  • Review of tax laws in Nigeria-     –     –     –     –     -13
  • Canons of taxation –     –     –     —   –     –     -14
  • Provision of income tax
    management Act (ITMA)-     -16
  • Nigeria tax legislature   –     –     –     –     –     – 17
  • The various types of taxes
    and their legal back   -18
  • Important of taxation   –     –     –     –     –     -19
  • Federal Board of Inland
    revenue- –     –     –     -20
  • state board of Inland revenue-     –     –     –     -23
  • Local government revenue committee- –     –     -25
  • Nigeria tax structure-   –     –     –     –     –     – 25
  • Definition/explanation of tax terminology29
  • Assessment of persons and partners-   –     –     -40
  • The concept of value added tax-   –     –     –     -41
  • Vatable persons in Nigeria-   –     –     –     –     -48

Chapter
three

3.0 Research Design and Methodology –     –     –     –     -50

• Introduction- –     –     –     –     –     –     –     -50
  • Research design
    sources/methods of data collection-50
  • Sources of data     –     –     –     –     –     –     -51
  • Population and sample size- –     –     –     –     -52
  • Sample technique- –     –     –     –     –     –     -54
  • Validity and reliability of
    measuring instrument- -54
  • Method of data analysis-     –     –     –     –     –     –
    56

Chapter FOUR

4.0 Presentation and analysis of data-   –     –     –     -65

• Introduction- –     –     –     –     –     –     –     -65
  • Presentation of data-     –     –     –     –     –     -65
  • Analysis of data-   –     –     –     –     –     –     -66
  • Test of hypothesis- –     –     –     –     –     –     -74
  • Interpretation of result- –     –     –     –     –     -79

Chapter FIVE

5.0 Summary conclusion and recommendations – –     -81

5.1 Introduction-   –     –     –     –     –     –     –     -81

5.2 summary of findings-     –     –     –     –     –     –     –
81

5.3 Conclusions-     –     –     –     –     –     –     –     -82

5.4 Recommendations – –     –     –     –     –     –     -83

5.5 recommendation for further studies –     –     –     -90

References     –     –     –     –     –     –     –     –     -91

Appendix-       –     –     –     –     –     –     –     –     –     -93