Nigeria Tax System its Aims, Objective and Contribution to Economics (A Case Study of Kwara State Board of Internal Revenue, Ilorin)

ABSTRACT

Since the past years, none of the students of the department of Accounting either NCE or B.Sc. has made any write-up on the topic Nigeria Tax system. In view of this, it is important and necessary to let students of Accountancy Department and necessary and other Department to know the importance of tax system in the Development of Nigeria economy. This has become imperative because of the ignorance of people on the importance of Nigeria Tax system, which has been a hindrance to the economic development. People usually feel cheated when asked to pay up their tax liabilities. If people are aware of the aims, objectives and contribution of the Nigeria tax system to the economy, they will not feel reluctant to discharge their civic responsibilities while the government will not hesitate to provide the masses with vital social amenities.

TABLE OF CONTENTS

TITLE PAGE                                

CERTIFICATION                                  

DEDICATION                              

ACKNOWLEDGMENT                  

ABSTRACT                                  

TABLE OF CONTENTS                

CHAPTER ONE

INTRODUCTION

1.1    Background to the Study                                      

1.2    Statement of the Problem                                      

1.3    Objective and Purpose of the Study                       

1.4    Scope of the Study                                                

1.5    Research Methodology                                          

1.6    Statement of Hypothesis                                     

1.7    Definition of Terms                                               

1.8    Organization and Plan of the Study                       

1.9    Limitation of the study                                          

CHAPTER TWO

LITERATURE REVIEW                                                   

2.1    Definition of Taxation                                           

2.2    The various Types of Taxes                                   

2.3    Theoretical Aims and Objectives of Taxation          

2.4    Miscellaneous Taxes                                             

2.5    Assessment Procedure                                          

2.6    Problems of Tax Collection in Nigeria                     

CHAPTER THREE

CASE STUDY AND METHODOLOGY                              

3.1    History of the Kwara State

Board of Internal Revenues                                   

3.2    Organization structure of the Board                      

3.3    Objectives of the Board of Internal Revenue           

3.4    Mode of Data Collection                                        

3.5    Hypothesis Testing                                               

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS                          

4.1    Data Analysis (PAYE and Direct Assessment)        

4.2    Other Revenue Sections                                        

4.3    Contribution of Tax to the Nigerian Economy        

4.4    Findings                                                               

CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATION

5.1    Summary                                                             

5.2    Conclusion                                                           

5.3    Recommendation                                                  

REFERENCES                                                      

APPENDICES                                                       

A. Letter of Introduction

B. Questionnaire