Personal Income Tax Administration in Nigeria

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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