Taxincome Tax Adminstration and Economic Growth, a Review of the Nigerian Tax Structure

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THE PROBLEMS OF NIGERIAN PERSONAL INCOME TAX ADMINISTRATION

TABLE OF CONTENTS
TITLEPage
Title page……………………………………………………. Approval page………………………………………………. Dedication…………………………………………………... Acknowledgement …………………………………………. Abstract …………………………………………………… List of tables ………………………………………………… Table of content ……………………………………………..

CHAPTER ONE
Introduction
Background of the study
Statement of problems
Research Questions / Hypothesis
Hypothesis
Purpose of the study
Significance of the study
Scope of the study
CHAPTER TWO
Review of literatures
Fundamental concept of Nigeria Taxation
History of Nigeria Taxation
Laws governing Income tax in Nigeria
Importance of Taxation
Categories of Taxes
Basis of tax Imposition (major provisions)
A review of major assessment provision
Relevant tax authorities
Problems of tax collection
In adequate qualified man power, poor motivation and corruption Poor attitude to tax generation and usage
Lack of management audit and unrealistic budgeting

CHAPTER THREE
Research methodology
Design of the study ………………………………………. Area of the study ………………………………………… Population ……………………………………………….. Sample size ……………………………………………… Sampling techniques ……………………………………. Instrument of data collection ……………………………. Validity and reliability of instrument …………………… Techniques for data analysis ……………………………. CHAPTER FOUR

Data presentation and Analysis………………………………… CHAPTER FIVE
Discussion of the study …………………………………. Summary of findings …………………………………… Implication of the research ……………………………… Limitation of the study …………………………………… Suggestion for further study ……………………………… Conclusion ………………………………………………... Recommendation …………………………………………. Bibliography ……………………….……………………….. Questionnaire ……………………………………………….

CHAPTER ONE
INTRODUCTION
1.1BACKGROUND OF THE STUDY
Tax 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 of government expenditure is to a great extent dependent on the ability of the tax system to place the required revenue at the disposal of government. Hence, Samuelson (1980:92) wrote that “in deciding to tax people, the people are really deciding how resources needed for social wants shall be taken from all various families and from the enterprises they own and made available for the provision of social goals and services”.

Again since market system proves inadequate for ensuring stable price and steady growth, tax has to be used to bring about employment, stable price and steady growth. In addition, tax is meant to ensure, at times, a transfer of resources from the hand of the private to public or government for investment, modification of patterns of investment and mitigating economic inequalities.

Allas, these aims are far from being...
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