The chapter focuses on reforms in tax administration that will benefit consumers. The importance of taxation to the state cannot be over-emphasised. Amongst other things, it is a source of funding for any state. And with it ends are met, dreams are made real and the life of every citizen...
F and Gbegi, D.O (2013) "Effect of tax avoidance and tax evasion on personal income tax administration in Nigeria" American Journal of Humanities and Social Sciences; Vol. 1, No. 3; pp125-134.Adebisi JF, Gbegi DO (2013) Effect of tax avoidance and tax evasion on personal income ...
Tax Administration imposition of various forms of taxes has been with out some for ms of feed back on the effectiveness/efficien cy of such taxes. This stud y attempts to appr aise the usefulness of the tax system in Nigeria‚ usin g Value Added Tax system as a r efer en ce point....
Tax administration as a government source of revenue has been reformed and restructured in Nigeria. The series of amendments and regulations to tax administration in many developed and developing economies, Nigeria inclusive, were to block tax revenue leakages and thus, increase the net tax (Ogun...
is often a reflection of its communal values or the values of those in power. To create a system of taxation, a nation must make choices regarding the distribution of the tax burden-who will pay taxes and how much they will pay-and how the taxes collected will be spent. In Nigeria, ...
Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria The study examines the effect of tax avoidance and tax evasion on personal income tax administration in Nigeria. Tax evasion and tax avoidance, a problem w... JF Adebisi,DO Gbegi - 《American Journal of...
Tax Administration in Nigeria: a Case Study of Federal Inland Revenue Service(Firs) implications on how the tax system is managed. The country’s tax system is lopsided‚ and dominated by oil revenue. It is also characterized by unnecessarily complex‚ distortionary and largely inequitable taxat...
The Financial Reporting Implications of the Proposed Nigeria Tax Reform Bill on Current and Deferred Taxes The Nigerian tax reform bills submitted to the National Assembly aim to establish uniform procedures for the efficient administration of […] ...
A number of challenges were reported to have hindered effective administration of tax system in many states around the globe. In particular, tax evasion is argued to be the most challenging practice in developing countries such as Nigeria. Tax evasion is described by Olayinka et al (2010) as ...
Personal income tax administration in Nigeria: challenges and prospects for increased revenue generation from self employed persons in the society The success achieved by Federal Inland Revenue Service (FIRS) in meeting the targets set for its integrated tax offices nationwide is no doubt a challenge ...