STATEMENT OF PROBLEMS.
The tax administration (collection and assessment of tax from companies is a difficult task. The assessment and collection of companies’ income tax as at when due has been a problem Associated with company income tax administration in Nigeria. These problem through observation has been influenced by the following understated factors. Fraudulent under-declaration of income and making of incorrect returns by companies coupled with collusion of officials of FBIR staff with company under assessment. The problem of tax evasion is real and so much in Nigerian economy where individuals and companies use all means to evade tax. The fact that the federal board of inland revenue (FBIR) is unable to bring their entities within the letter of the law is of a serious concern mostly in the area of highly government spending borrowing and when there is pressing need to improve revenue generations from all sources including taxation. The problems of revenue losses to government due to fraudulent and illegal deals from her citizens and organisations within the country prompt the need for this research work.
ABSTRACT
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STATENMENT OF THE PROBLEMS
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Abstract
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ABSTRACT
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ABSTRACT
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