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Company income tax administration in Nigeria problems and prospects (a case study of Federal Inland Revenue service) Nigeria

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Abstract

This research is to provide an understanding of how the tax system is administrated in Nigeria. The objective of this research work is to determine the proportion of taxable adults from both salary/wages earners and self-employed persons that can pay tax and if they do, whether they pay the correct amount. The researcher identified the problem of false income declaration and full identity of persons to be taxed are not know because of inadequate tax roll. In this work, three research questions were asked and three hypothesis was formulated. For the purpose of this study, the researcher used the primary and secondary source of data, sample percentage method and chi-square were used to convert raw data into information. In the course of this research work, the researcher discovered that improving income tax administration in Nigeria will Lead to better prospects. In conclusion, there is an improper administration of income tax in Nigeria and there is dishonesty among tax officials. Therefore the researcher recommends that government should encourage taxpayers, tax officials and employ those knowledgeable in tax law

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