Appraisal-of-Income-Tax-Collection-and-Administration-in-Nigeria

2286 Words Nov 9th, 2012 10 Pages
TABLE OF CONTENTS
TITLE Page
Title page…………………………………………………….
Approval page……………………………………………….
Dedication…………………………………………………...
Acknowledgement ………………………………………….
Abstract ………………………………………………………
List of tables …………………………………………………
Table of content ……………………………………………..

CHAPTER ONE
Introduction
1.1 Background of the study ………………………………
1.2 Statement of problems …………………………………
1.3 Research Questions / Hypothesis ………………………
1.4 Hypothesis ……………………………………………..
1.5 Purpose of the study ……………………………………
1.6 Significance of the study ………………………………
1.7 Scope of the study ……………………………………..
CHAPTER TWO
Review of literatures
2.1 Fundamental concept of Nigeria Taxation …………….
2.1.1 History of Nigeria Taxation ……………………………
2.1.2 Laws
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5.7 Recommendation ………………………………………….
Bibliography ……………………….………………………..
Questionnaire ……………………………………………….

CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
T
ax is an important factor in economic planning and development of a nation and I is an important agent of social change, (Ola 1985:109). Tax according to Agysi (1983:174) the transfer of resources from private sector to the public sector in order to accomplish some of the nations economic and social goals. Furthermore, tax is a compulsory levy imposed on the payer by a legal authority or recipient public authority. Throughout the history of mankind, the right to raise tax has been one of the principal features of political authority.

Tax is an instrument of fiscal policy, which plays a leading role in every organized society irrespective of the political or constitutional structure. Once a society becomes stabilized, civilized or law abiding the function of government becomes enormous resulting in heavy expenditure and necessitating tax payment by its subjects.
For a developing country like Nigeria, the primary economic goal is to increase the rate of economic growth and hence the per capital income which will lead to higher standard of living

Three main method of financing economic expenditure in most developing economics include taxes and other current receipts such as the profit of public enterprises, loans and grants. Of these sources, tax is perhaps the most important since the level

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