TABLE OF CONTENTS

Title Page        -           -           -           -           -           -           -           -           -           i

Declaration      -           -           -           -           -           -           -           -           -           ii

Certification    -          -           -           -           -           -           -           -           -           iii

Approval Page            -           -           -           -           -           -           -           -           -           iv

Dedication      -           -           -           -           -           -           -           -           -           v

Acknowledgements    -           -           -           -           -           -           -           -           vi

Table of Contents       -           -           -           -           -           -           -         -             vii

Abstract          -           -           -           -           -           -           -           -           -           x

CHAPTER ONE – INTRODUCTION

1.1       Background to the Study       -           -           -           -           -           -           1                     

1.2       Statement of the Problem       -           -           -           -        -              -           2

1.3       Objective of the Study           -           -           -           -           -           -           3

1.4       Research Hypotheses  -           -           -           -           -           -           -           3

1.5       Significance of the Study       -           -           -           -           -           -           3

1.6       Scope of the Study     -           -           -           -           -           -           -           4

1.7       Limitation of the Study          -           -           -           -           -           -           4

1.8       Definition of Terms    -           -           -           -           -           -           -           4

 

CHAPTER TWO – LITERATURE REVIEW

2.1       Introduction -       -          -         -        -         -          -         -          -    -           6

2.2       Overview of the Nigerian Tax System -         -           -           -           -           6

2.3       Nature and Definition of Taxation -   -           -           -           -         -             8

2.4       Nigeria Tax Laws -     -           -           -           -          -         -         -               13

2.5       History of Companies Income Tax -   -           -           -           -         -             17

2.6       Company Income Tax Administration in Nigeria -       -        -           -           18

2.7       Imposition of Company Income Tax -            -           -           -           -     -     27

2.8       Returns, Assessment and Payment of Tax -   -           -           -     -     -           33

2.9       Problems of Tax Administration -      -           -           -           -      -        -      36

CHAPTER THREE – RESEARCH METHODOLOGY

3.1       Introduction    -           -           -           -           -           -           -       -      -       39       

3.2       Research Design         -           -           -           -           -           -           -           39

3.3       Population to Study    -           -           -           -           -           -           -           39

3.4       Sample size and Sampling Techniques           -           -           -           -           40

3.5       Source and Method of Data Collection          -           -           -           -           41

3.6       Method of data analysis -         -         -         -          -         -       -       -           42

3.7       Validity of the Instrument      -           -           -           -           -          -            43       

3.8       Reliability of the Instrument   -           -           -           -           -          -           43

CHAPTER FOUR – DATA PRESENTATION AND ANALYSIS

4.1       Introduction    -           -           -           -           -           -           -           -           44

4.2       Data Presentation and Analysis          -           -           -           -           -           44

4.3       Test of Hypotheses     -           -           -           -           -           -          -            50

CHAPTER FIVE – SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1       Summary         -           -           -           -           -           -           -           -           64

5.2       Conclusion      -           -           -           -           -           -           -           -          65

5.3       Recommendations      -           -           -           -           -           -             -         65

            References -    -           -           -           -           -           -           -             -         67

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ABSTRACT

This research project is a search for the assessment of tax administration in Nigeria.  Chapter one of the study lays an introduction for subsequent chapters. Following the background of the study, the statement of the problem and the objective of the study which provided basis for the significance of the study and the hypothesis were stated. The limitations of this study were also highlighted. In the literature review as contained in chapter two, works of various authors, international and local journals were reviewed to elicit views on the assessment of tax administration in Nigeria. Chapter three, research methodology, description of population and sampling procedure for data collection were discussed. Methods of questionnaire design, determination of sampling size and questionnaire distribution were also highlighted. Chapter four was based on analysis of data collected. This chapter was sub-divided into data analysis, hypothesis testing and summary. Percentage table, figure and narration were carefully employed for proper understanding and testing of hypothesis. Finally, chapter five was divided into summary of findings, recommendation and conclusion.

 

CHAPTER ONE

INTRODUCTION

1.1       Background to the Study

Every country in the world tends to generate income through tax administration. In Nigeria the company income tax administration aims and tries to tax each company in the state more effectively. However the level at which the company income tax Administration in Nigeria tend to achieve its desired goals and objectives depends mostly on the tax office and the company that is operating in Kaduna state. For the tax Administration in Nigeria to be effective the aspect of the companies been taxed should be considered adequately and more accurately so that the company would provide reliable financial performance information for assessment in which the federal government derives its income.

Due to the ever changing tax administration policies in the country and modifications in the aspect of taxation in Nigeria, some companies want to stay afloat and employ all kind of strategies that benefits them. Some of them evade tax and some avoid tax. When tax in Nigeria is paid by the various companies operating in the state the revenue collected are used to provide utility services and providing additional government services such as in education and transport which are of great importance to the growth of the economy of the state and to the country. Tax administration in the country is a very important aspect that assist in the provision of revenue to the economy of which the avoidance of tax payment by the companies in the country in general and in Kaduna state in particular will result to a serious damage to the revenue which should have been generated and used for the provision of infrastructure. When a company is been taxed by the Federal Inland Revenue (FIRS) the company is meant to give an accurate information about their income but some companies go to the extent of forgery in provision of their documents which gives an incorrect information to the board, thereby causing reduction in their tax assessment. Based on the above observation or trend of this action over time this study set out to examine the problems and prospects of the company income tax administration in Nigeria and in Kaduna state to be precise.

1.2       Statement of the Problem

The tax administration (collection and assessment of tax from companies is a difficult task. The assessment and collection of companies’ income tax as at when due has been a problem associated with company income tax administration in Nigeria. These problem through observation has been influenced by the following understated factors. 3 Fraudulent under-declaration of income and making of incorrect returns by companies coupled with collusion of officials of FBIR staff with company under assessment.

The problem of tax evasion is real and so much in

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