Effectiveness of tax administration in nigeria

They are for development purposes. Lack of access to certain materials needed for the research.


Suggestions will be made on ways of improving tax administration in the state, hence tax revenue generation. A great majority of tax payers escape full liability either through under-decelerations of income or under assessment by the authorities.

How are taxes used in the provision of social services in Delta state? Nigerians trend to relax of they fid out have evaded tax, not much punishment is given to them.

The country's current tax administration is bogged down with several issues, ranging from lack of accurate data, duplicity of taxes and crude collection systems. Buhari also stated that there are different types of direct and indirect taxes.

Taxable income is income subject to tax by any government authority. Some of the economic and social goals is seen to be in the form of provision of additional government basic services, particularly in education, public health, transportation, capital formation and in the provision of facilities.

No matter how efficient a tax system is, its success will depend to a large extent on the availability of trained personnel to execute the tax policies and collect the liabilities assesses.

South Africa also operates a permanent VDP as part of its tax administration.

The earlier argument is that tax management is concerned with measures designed to conduct evasion. The Regulation Argument In a micro- economic context taxes may be used as a means of influencing consumption and production patterns, which is to regulate the consumption and production of certain goods in the country.

The defects in I. And the economic diversification agenda of the government is hinged on boosting non-oil revenue, of which tax revenue is a huge part of. These show that the level of government expenditure should go to a great extent depend on the ability of the tax system to phase the required revenue at the disposal of the government.

H1— Inefficiency in tax administration create and avenue for tax evasion. To discover the reason for poor tax administration at the Benue State board of internal revenue service.

Should an individual or company be contacted by the Canada Revenue Agency before making the disclosure, it won't be considered voluntary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person.

It is important to note that tax collection developed from the Northern state of the country and gradually percolated to the southern states. Okeke defined Taxation as a compulsory contribution imposed by a public authority irrespective of the exact amount of service rendered to the tax payer in return.

South Africa also operates a permanent VDP as part of its tax administration. In Benue state internal revenue service for this study survey method was adopted.This study examines the determinants of tax administration efficiency.

Tax is a medium incentives and perceived corruption on tax administration efficiency in Nigeria. A mixed government should put an effective measure in place to collect taxes from tax.

Impact Of Taxation On National Development

the level of the effectiveness and efficiency of tax administration and voluntary tax compliance in nigeria Abstract Taxation, in virtually all countries of the world is a major source of revenue to their Government. Personal income tax in Nigeria has remained the most unsatisfactorily, disappointing and problematic of all the taxes in Nigeria today.

This is in spite of the fact that tax reform has of recent been a key element in economic reform which the country had undergone (Dominic, ). TAX ADMINISTRATION IN NIGERIA: PROBLEMS AND PROSPECTS. A CASE STUDY OF BENUE STATE BOARD OF INTERNAL REVENUE SERVICE 1 ABSTRACT The pre-occupation and concern of this study is the appraised of problems and prospects of tax administration in Nigeria using Benue State Board of internal revenue as a case study.

The tax system in Nigeria is made up of the tax policy, the tax laws and the tax administration. All of these are expected to work together in order to achieve the economic goal of the nation.

The study examines the overall effectiveness of tax administration in relation to assessment, collection and remittance of tax in Lagos State, Nigeria.

Effectiveness of tax administration in nigeria
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