Personal income tax administration in nigeria

 

Table Of Contents


  • <p> </p><div><div><div><p>COVER PAGE &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;I</p></div><p>TITLE PAGE &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;II<br>APPROVAL PAGE &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;III<br>DEDICATION &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;VI<br>ABSTRACT &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;V<br>ACKNOWLEDGEMENT &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; VI<br>TABLE OF CONTENTS &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;VII</p><p><strong>

Chapter ONE

INTRODUCTION

  • </strong><br>
  • 1.1&nbsp; &nbsp;INTRODUCTION &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1<br>
  • 1.2&nbsp; &nbsp;PURPOSE OF STUDY &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;7<br>
  • 1.3&nbsp; &nbsp;SIGNIFICANCE OF STUDY &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;7<br>
  • 1.4&nbsp; &nbsp;WORKING HYPOTHESIS &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;8<br>
  • 1.5&nbsp; &nbsp;LIMITATION OF STUDY &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;9<br>
  • 1.6&nbsp; &nbsp;STATEMENT OF PROBLEMS &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;10<br>
  • 1.7&nbsp; &nbsp;DEFINITION OF TERMS &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;10</p><p><strong>

Chapter TWO

LITERATURE REVIEW

  • &nbsp; &nbsp; &nbsp;</strong><br>
  • 2.1&nbsp; &nbsp;PURPOSE AND OBJECTIVE OF TAX &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;13<br>
  • 2.2&nbsp; &nbsp;HISTORICAL BACKGROUND &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;16<br>
  • 2.3&nbsp; &nbsp;ADMINISTRATIVE PROCEDURES &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;19<br>
  • 2.4&nbsp; &nbsp;ENFORCEMENT PROCEDURES &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;20<br>
  • 2.5&nbsp; &nbsp;OBJECTION AND APPEALS &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;23<br>
  • 2.6&nbsp; &nbsp;TAX EVASION &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;23</p><p><strong>

Chapter THREE

RESEARCH METHODOLOGY

  • </strong><br>
  • 3.1&nbsp; &nbsp;SUMMARY OF FINDINGS &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;27<br>
  • 3.2&nbsp; &nbsp;CONCLUSION &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;28<br>
  • 3.3&nbsp; &nbsp;RECOMMENDATION &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;29</p></div></div><h3></h3><br> <br><p></p>

Project Abstract

<p> </p><div><p>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.</p></div><p>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.<br>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.<br>Chapter 111 contains summary of finding, conclusion and recommendation drawn from the field survey.</p> <br><p></p>

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