PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA – Complete Project Material

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PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA

ABSTRACT

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.

TABLE OF CONTENT

COVER PAGE                                I

TITLE PAGE                                II
APPROVAL PAGE                            III
DEDICATION                                VI
ABSTRACT                                V
ACKNOWLEDGEMENT                            VI
TABLE OF CONTENTS                        VII

CHAPTER ONE
1.1    INTRODUCTION                            1
1.2    PURPOSE OF STUDY                        7
1.3    SIGNIFICANCE OF STUDY                    7
1.4    WORKING HYPOTHESIS                    8
1.5    LIMITATION OF STUDY                    9
1.6    STATEMENT OF PROBLEMS                10
1.7    DEFINITION OF TERMS                    10

CHAPTER TWO      
2.1    PURPOSE AND OBJECTIVE OF TAX            13
2.2    HISTORICAL BACKGROUND                16
2.3    ADMINISTRATIVE PROCEDURES            19
2.4    ENFORCEMENT PROCEDURES                20
2.5    OBJECTION AND APPEALS                23
2.6    TAX EVASION                            23

CHAPTER THREE
3.1    SUMMARY OF FINDINGS                    27
3.2    CONCLUSION                            28
3.3    RECOMMENDATION                        29

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