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An Assessment Of Taxation Law And The Roles Of Officers In Preventing Tax Evasion In Nigeria

Complete project materials on an assessment of taxation law the the role of officer in preventing tax evasion in nigeria chapter one to five download

Tax was first introduced in Nigeria on 1904 by the late lord luggard when community tax became operative in northern Nigeria. The federal republic of Nigeria formally had three regions west, north, east and federal territory of Lagos. The four region (mid – west) was added in 1963 having been created from the west.

TABLE OF CONTENTS

Title page

Certification

Dedication

Acknowledgement

Table of content

Chapter one

GENERAL INTRODUCTION

1.1 overview of taxation in Nigeria

1.2 Concept of taxation

1.3 statement of the problem

1.4 aim and objective of the study

1.5 significance of the study

1.6 scope of the study

1.7 definition of key terms


CHAPTER TWO

LITERATURE REVIEW

2.1  definition and objective of taxation

2.2  the tax system

2.3  the policy

2.4  tax laws

2.5  tax administration

2.6  features of a good taxation system

2.7  factures that enhance the efficiency tax administration in country

2.8  the tax structure in Nigeria

2.9 organs of tax structure in Nigeria

2.10 Definition of evasion

2.11 courses of tax evasion

2.12 Diference between tax evasion and tax avoidance

2.13The roles of revenue tax officers in preventing tax environment.


CHAPTER THREE

Research methodology

3.1 historical background of case study

3.2 sources of data

3.3 administration instrument

3.4 analysis

3.5 limitation of the study

CHAPTER FOUR

Data analysis with holding tax and company income tax

4.1 data analysis

4.2 penalty for failure to deduct

4.3 Remittance of withholding tax to the tax authority.

4.4 Withholding rate

4.5 Company income tax

4.6 Income chargeable

4.7 Income excepted

4.8 Assessment

4.9 Notice of assessment

CHAPTER FIVE

Summary, conclusion, recommendation and reference

5.1 summary

5.2 conclusion

5.3 recommendation

References

CHAPTER ONE

GENERAL OF TAXATION IN NIGERIA

1.1  OVERVIEW OF TAXATION IN NIGERIA

The board of Inland Revenue department was made up of the following.

a  the resident approved by governor

b  a representative of elders in each district

c  any native authority which by nature by native law and custom was recognized as tax collection authority.

d any village – council or group of persons appointed by governor.

The law that divided taxation in Nigeria was then known as the native revenue ordinance of 1971. the ordination of 1917, 1918 and 1928 were later incorporated into the direct taxation cordinance M04 of 1940, which repealed the native revenue cordinance.

Later on there was Riesman fiscal commission of 1957. kusman’s recommendation was the basis for providing in sub – section (1) of section 70 of Nigeria constitution order in council of 1960 on executive power upon parliament to make law for Nigeria or any past there of with respect to taxes on the income and profit of companies while sub – section (2) and (3) countered concurrent powers upon parliament to make laws of Nigeria or any past there of with respect to certain uniform principles in respect of personal income tax. In the exercise of these powers the federal government enacted the personal income tax (Lagos) act 1961 on 23 of 1961 because the territory was being administered as a region.

1.1 CONCEPT OF TAXATION

Tax may be defined as a demand made by the government of a country for a compulsory payment of money of the citizen of the country. In the book “principle of public finance” doctor it Daito defined as a compulsory contribution imposed by public authority in respect of anexact amount of services rendered to the tax payer in return. According to professor Seligman a tax is a compulsory contribution from a person to the government.

1.1 STATEMENT OF THE PROBLEM

Taxes are the most important sources of government revenue but with the income level of Nigerians being so low, the researcher is interested in fending out the most effective tax structure for Nigeria.

The researcher equally viewed the problem of tax evasion, tax avoidance and tax shifting as an attempt to minimize tax payer’s liabilities through illegal means.

It involves acts which constitute a violation of law such as failure to the tax returns failure to report in deduction on deduction frilly and accurately failure to pay tax on time or pay over amount withheld from employee and it includes interference with revenue administration through bribes or use of force, the research is  interested in the role that revenue officers (tax officers) can play to stop these acts and how tax is being administered in the country from pre colonial time to date 1.4 aims and objective of the study


1.4 
AIMS AND OBJECTIVE OF THE STUDY

The aims and objective of the study are as follows:

 

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