Personal Income Tax Administration in Nigeria
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Abstract on Personal Income Tax Administration in Nigeria
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.
COVER PAGE
TITLE PAGE
APPROVAL PAGE
DEDICATION
ABSTRACT
ACKNOWLEDGEMENT
TABLE OF CONTENTS
CHAPTER ONE
INTRODUCTION
PURPOSE OF STUDY
SIGNIFICANCE OF STUDY
WORKING HYPOTHESIS
LIMITATION OF STUDY
STATEMENT OF PROBLEMS
DEFINITION OF TERMS
CHAPTER TWO
PURPOSE AND OBJECTIVE OF TAX
HISTORICAL BACKGROUND
ADMINISTRATIVE PROCEDURES
ENFORCEMENT PROCEDURES
OBJECTION AND APPEALS
TAX EVASION
CHAPTER THREE
SUMMARY OF FINDINGS
CONCLUSION
RECOMMENDATION
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