Nigeria Tax System – Its Aims, Objectives And Contribution to the Nigeria Economic Development (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