0704-883-0675     |      dataprojectng@gmail.com

“AN APPRAISAL OF INCOME TAX ENFORCEMENT PROCEDURES UNDER THE NIGERIAN TAX SYSTEM

  • Project Research
  • 1-5 Chapters
  • Abstract : Available
  • Table of Content: Available
  • Reference Style: FOOTNOTE / ENDNOTE
  • Recommended for : Student Researchers
  • NGN 5000

ABSTRACT

The imposition, collection and administration of income tax in Nigeria are basically statutory, which had undergone significant reforms with the object of providing solutions to the lingering problems of enforcement procedures. The existing body of literature on taxpayer compliance developed over the years in Nigeria. Nigeria made considerable investment in tax legislative reforms, taxpayer education programs, tax enforcement strategies, and sophisticated system of tax administration using new technologies. However, what prompted this research work is that despite those reforms, reviews and changes in the legislation compared to its counterparts, Nigeria faced quite different challenges and constraints that require careful consideration in designing appropriate and effective tax system. In particular, the tax system in Nigeria must foster sustainable economic growth, ensuring that the necessary revenue collections are made to provide for political stability, investment in infrastructure and improved standards of living. The method of acquiring data and information used in this research work was doctrinal, where two main sources of acquiring data, i.e. primary source, which consist of statutes and case laws and secondary source which consists relevant information from leading authorities, textbooks on tax laws and practices, writings and articles of scholars, magazines, opinions of jurists, journals, periodicals, seminar papers, as well as internet/websites, etc. were also used. the findings of the research work were that; (i) Nigeria has both limited administrative resources and expertise, (ii) Tax administration is generally weak, with widespread evasion, corruption and coercion, (iii) Furthermore, taxpayers tend to have low levels of literacy, low tax morale and negative attitudes towards government, (iv) The cash economy, and its inherent opportunities for engagement in fraud and tax evasion, often plays a major role. (v) There is also conflict of tax jurisdiction between the Federal Government and states, and lack of public enlightenment. The central aim of this research appraised the income tax enforcement procedures, and the objectives identified and highlighted their problems and prospects, with particular reference to the relevant Nigerian Tax Laws. The research work finally provided workable suggestions and recommendations to the identified problems to enhance an effective and efficient tax administration in Nigeria. The findings of this research work explored recent issues, challenges and recent ideas of judges/decisions of courts in respect of income Tax under the Nigerian Tax System and Fiscal policies which, if appropriately utilized, will bring enormous change and enhance the Nigerian tax system generally. It also improved the existing enforcement procedures of the Nigerian tax system both at the Federal, states and local levels.




FIND OTHER RELATED TOPICS


Related Project Materials

An Evaluation of the Role of Green Spaces in Promoting Mental Well-being in Katsina State

Background of the Study

Green spaces, including parks, gardens, and urban forests, play a crucial role in enhancing ment...

Read more
The Challenges of Adopting E-Commerce Platforms for Rural Entrepreneurs: A Case Study of Kogi State

Background of the Study

The rise of e-commerce has transformed global business operations, creating new opportunities fo...

Read more
RELATIONSHIP BETWEEN TEACHERS’ RECRUITMENT PROCEDURE AND STUDENTS’ ACHIEVEMENT IN COMMERCE IN FEDERAL GOVERNMENT GIRLS’ COLLEGES, IN NORTH WEST ZONE, NIGERIA

ABSTRACT

Relationship between teachers‟ recruitment procedure and students‟ achievement in commerce among Federal Government Girls‟ Colle...

Read more
THE INFLUENCE OF INNOVATION POLICIES ON BUSINESS PERFORMANCE

Abstract: THE INFLUENCE OF INNOVATION POLICIES ON BUSINESS PERFORMANCE

The study inves...

Read more
INVESTIGATION OF CULTURAL COMPETENCY IN VOCATIONAL EDUCATION PROGRAMS

ABSTRACT: This study examines the importance of addressing cultural competency in vocational education programs, aiming to prepare students fo...

Read more
THE INFLUENCE OF THE LANGUAGE OF SOCIAL MEDIA ON THE ENGLISH LANGUAGE

Abstract

The boom in the use of social media in our time has no doubt brought a lot alteration in different language con...

Read more
The Impact of Cost Control Strategies on SME Profitability in Nigeria: A Study of SMEs in Oyo State

Background of the Study
Cost control strategies are essential for enhancing profitability in SMEs, particularly in regions...

Read more
The impact of gender representation in local government administration on policy implementation in Sabon Gari Local Government Area, Kaduna State

Background of the Study
Gender representation in local government administration plays a pivotal role in shaping public pol...

Read more
EFFECT OF SOCIAL SKILLS TRAINING AND VALUES CLARIFICATION COUNSELLING TECHNIQUES ON AGGRESSIVE BEHAVIOUR OF SENIOR SECONDARY SCHOOL STUDENTS

ABSTRACT

This study investigated the effect of social skills training and values clarification counselling techniques on aggressive behav...

Read more
An Examination of the Influence of Community Gardens on Household Nutrition in Taraba State

Background of the Study

Community gardens have gained recognition as an effective strategy for enhancin...

Read more
Share this page with your friends




whatsapp