THE EFFECTIVENESS OF TAX ADMINISTRATION IN NIGERIA (A CASE STUDY OF THE FEDERAL BOARDS OF INLAND REVENUE ILORIN, KWARA STATE)

ABSTRACT

The project title: effectiveness of tax administration in Nigeria  is meant to explain  in details the administration  and management of tax in Nigeria  fails means to enlighten and farouse consciousness on the students who intend going  into the profession on the challenges besetting effective administration   of tax in Nigeria  and practical way by which it can be combated.

Chapter one  deals with the introduction  , statement  of the problem , scope and justification of  the study , aim and objectives of the study  , research  question research hypothesis ad operational definitions  of  technical terms.

Chapter two deals with review of related literature chapter three is on the research methodology adopted addressing the  research  problem.

Chapter four presents in precise and logical manner the presentation, analysis and interpretation of data collected and hypothesis formulated.

Chapter five presents the summary, conclusion and proffered recommendation.

TABLE OF CONTENTS

Title page

Dedication

Certification

Acknowledgement

Abstract

Table of contents

CHAPTER ONE: INTRODUCTION.

1. Background of the study
   1. Statement of the problem.
   1. Objectives of the study
   1. Research questions.
   1. Scope of the study.
   1. Significance of study
   1. Research hypothesis
   1. Limitation or study constrain of technical terms.
   1. Definition of terms.

CHAPTER TWO LITERATURE REVIEW

2.1   Introduction

2.2   Historical Review of taxation in Nigerian

2.3   Definitions of taxation in Nigerian

2.4   Importance of taxation in Nigerian

2.5   Canon of a good tax system

2.6   Type o f taxes.

2.7   Legal basis of taxation

2.7.1 Taxes collectable by federal government

2.7 2 Taxes and levels collectable by government

2.7.3 Taxes and levels collectable by local government.

2.8   Tax management and administration in Nigerian

2.8.1 Tax federal board of inland Revenue.

2.8.2 Composition of the board

2.8.3 Power and duties of the board

2.8.4 Joint Tax Board.

2.8.5 Composition of joint Board.

2.8.6 Duties of the joint Tax Board.

2.8.7 The state Board of interview of internal Revenue.

2.8.8 Composition of state board of internal revenue

2.8.9        Functions of state board of internal revenue

2.8.10 Local government revenue committee

2.8.11 Composition of local government revenue

          Committee

• The technical committees 
  • Composition  technical  committee of federal

            board of Internal revenue.

• Function  of he technical committee
  • The technical committee of state Board  of
        internal revenue
  • Composition of the  technical  committee
  • Function of the  technical  committee
  • Joint state  revenue committee

            Composition of joint state of revenue committee

• Function of the joint state of revenue committee
  • Inspectors of taxes
  • Duties and powers of inspectors  of tax
  • Collectors of taxes
  • Scrutinner committee
  • Duties and power of scrutinizer
  • Body of appeal commissioners
  •     Problems  in the administration of tax
  •    Remedies to the problems of tax administration in   
  •     Nigeria
  •    Tax collection in Nigeria
    • Procedures for collecting tax from  companies

        CHAPTER THREE: RESEARCH METHODOLOGY

• Introduction
  • Population
  • Simple size
    • Primary
    • Secondary
  • validity of research instrument
  • method of  data analysis
  • constraint in data collection

        CHAPTER FOUR: PRESENTATION OF THE RESULTS.

• Introduction
  • Questionnaire  Distribution and  collection
  • Analyzing data base on questionnaire collected.
  • Hypothesis  testing and  decision rule

        CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATION.

• Summary
  • Conclusion
  • Finding
  • Recommendation

BIBLIOGRAPHY     

CHAPTER ONE

1. BACKGROUND OF THE STUDY

Tax is a major source of government revenue. The tax system of any country usually has two component. Those are the law and it administration.

The tax laws are used to determine the liability of tax payers, the tax rate and the tax base. Tax administration whether effective or not used to determine the success or failure of any tax system. Different tax law (regulation, decrees etc) have been enacted in order to regulate the tax system. The success of any tax system of any country can only be anchored on effective tax administration for example when a tax payer has been assessed to tax and the amount of tax to be paid has been determined, the tax is to be  collected at a minimum collection cost and  because an effective tax administration ensures accountability of the government to the tax payers the amount so collected should be used to provide basic infrastructure that will be of benefit to the same tax payers on the other hands, if the administration is defective, there will be non- accountability, high collection cost, high rate of tax evasion and tax avoidance (the twin devils) corruption and so on.

Tax is the surest form of revenue among the source of receive to government because the citizen will  always be there even when other   source of revenue fail. For example, land might 80 barren, the oil wells might dry up, corporation might no longer be profitable but the citizen will always be there to be taxed.

Taxation can also be measured in terms of effectiveness as a fiscal policy tools.

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