AN APPRAISAL OF TAX AMNESTY IN NIGERIA (A CASE STUDY OF FEDERAL INLAND REVENUE SERVICE (FIRS), ABUJA)

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CHAPTER ONE

INTRODUCTION

1.1. BACKGROUND OF THE STUDY

Tax is one of revenue instrument in a country that exists since long time ago. In the bible, there are some stories that are related with tax. It means that tax is part of economy science that are known, studied, and done in centuries by governments in many countries as source of income from taxpayers, individually and institutionally. As one of the biggest, if not the biggest, source of income, it is expected that tax can drive one country’s economy in using its money for infrastructures, pay government and public workers, and so on. Unfortunately, many taxpayers do not fulfill their obligations in paying their taxes. Instead, they put their income in tax haven countries or countries that give various incentives to people put and invest their money in them

AN APPRAISAL OF TAX AMNESTY IN NIGERIA (A CASE STUDY OF FEDERAL INLAND REVENUE SERVICE (FIRS), ABUJA)