AN APPRAISAL OF TAX COLLECTION SYSTEM IN NIGERIA (A CASE STUDY OF FEDERAL BOARD OF INLAND REVENUE SERVICE IN IMO STATE)
Table Of Contents
- Title page- – – – – – – – – -iCertification- – – – – – – – – -iiDedication- – – – – – – – – -iiiAcknowledgment- – – – – – – – -ivAbstract- – – – – – – – – – -vTable of contents- – – – – – – – -viChapter oneIntroduction – – – – – – – – -1Back ground of the study- – – – – -2Statement of the problem- – – – – -4Objectives of the study- – – – – – -5Research questions- – – – – – -6Statement of hypothesis- – – – – -7Significant of the study- – – – – – -8Scope of the study- – – – – – -9Limitation of the study- – – – – – -10Definition of terms- – – – – – -10Chapter two2.0 Literature review- – – – – – – -13Introduction- – – – – – – – -13Review of tax laws in Nigeria- – – – – -13Canons of taxation – – – — – – -14Provision of income tax management Act (ITMA)- -16Nigeria tax legislature – – – – – – 17The various types of taxes and their legal back -18Important of taxation – – – – – -19Federal Board of Inland revenue- – – – -20state board of Inland revenue- – – – -23Local government revenue committee- – – -25Nigeria tax structure- – – – – – – 25Definition/explanation of tax terminology29Assessment of persons and partners- – – -40The concept of value added tax- – – – -41Vatable persons in Nigeria- – – – – -48Chapter three3.0 Research Design and Methodology – – – – -50Introduction- – – – – – – – -50Research design sources/methods of data collection-50Sources of data – – – – – – -51Population and sample size- – – – – -52Sample technique- – – – – – – -54Validity and reliability of measuring instrument- -54Method of data analysis- – – – – – – 56Chapter four4.0 Presentation and analysis of data- – – – -65Introduction- – – – – – – – -65Presentation of data- – – – – – -65Analysis of data- – – – – – – -66Test of hypothesis- – – – – – – -74Interpretation of result- – – – – – -79Chapter five5.0 Summary conclusion and recommendations – – -
- 815.1Introduction- – – – – – – – -
- 815.2summary of findings- – – – – – – –
- 815.3Conclusions- – – – – – – – -
- 825.4Recommendations – – – – – – – -
- 835.5recommendation for further studies – – – -90References – – – – – – – – -91Appendix- – – – – – – – – – -93
Thesis Abstract
An appraisal of tax collection system in Nigeria. The aim and objective of
the topic is to critically analyze the assessment and collection procedure of
tax in Nigeria.
To identify the problems militating against assessment and collection
procedure, to know the possible effects of improving assessment and collection
recommendation for an effective and efficiency means of assessment and
collection of taxes. Finally, to make useful suggestion and advices the government
based on the findings.
The significant of this study is that though tax is a nationwide
phenomenon, the scope of this study is intended to cover only Imo state; the
tax laws in Imo state and the various types of taxes in operation.
Taxation as one of major sources of revenue to the unsuccessful implementation of economic policies on collection procedures for the government. Fraud as one of the problem because most of tax payers in Nigeria falsify their records so as not to be declare high profit and pay high tax . Also most of the taxpayers’ money cannot be accounted for. At times when taxes paid, the tax officials don’t give the government all the monies they reserve some for themselves.
The techniques used in the formulation of the hypothesis are the
statistical method which is the chi-0square method was chosen to help in interpretation
of the data collection during investigation. The null hypothesis (Ho) is used
to determine its acceptance and or otherwise the acceptance of the alternative
hypothesis (H1).
The findings in all the project is that the assessment and
collection in Nigeria
is not effective.
Secondary is that the response of taxpayers in Nigeria connive
with tax officials to evade tax.
The researcher’s recommendations in order to boost the present
tax collection system in Nigeria
is to increase the revenue generated through tax improve tax payers confidence
in the government and willingness to pay tax.
Thesis Overview
<p> </p><ol><li><strong>INTRODUCTION</strong></li></ol><p>An important sacrifice one makes<br>towards the upliftment of one’s country is the payment of tax. Revenue accrued<br>from taxes are used by government to discharge its enormous responsibilities.</p><p>Therefore, we can say that taxation is the process or machinery by which communities or groups of persons are made to contribute part of their income in some agreed quantum and methods for the purpose of administration and development of the society.</p><p>It is a levy imposes by the government<br>against the income, profit or wealth of individual, partnership and corporate<br>organization. This is why it is often referred to as a civil obligation.</p><p>In Nigeria, there are other forms of taxation. Dating back to the days of our great grand fathers where by communities taxed themselves through communal labour to execute community projects or to help the community. This is still practiced in various parts of the country today. In that concept the basis and objectives of taxation are so laudable and acceptable. It is surprising that people still want to evade it or avoid it completely perhaps; it is the entire system that gives room for evasion, avoidance and other problem of taxation or may be the societal ills and failure that makes people want to evade it. Let us therefore now look at the structure and system of taxation in Imo state and appraise the effectiveness or otherwise and its problem.</p> <br><p></p>Blazingprojects Mobile App
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