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THE APPRAISAL OF INCOME TAX COLLECTION AND ADMINISTRATION IN NIGERIA

TABLE OF CONTENTS

TITLE Page

Title page

Approval page

Dedication

Acknowledgement

Abstract

List of tables

Table of content

CHAPTER ONE

Introduction

1.1 Background of the study

1.2 Statement of problems

1.3 Research Questions / Hypothesis

1.4 Hypothesis

1.5 Purpose of the study

1.6 Significance of the study

1.7 Scope of the study

CHAPTER TWO

Review of literatures

2.1 Fundamental concept of Nigeria Taxation

2.1.1 History of Nigeria Taxation

2.1.2 Laws governing Income tax in Nigeria

2.1.3 Importance of Taxation

2.1.4 Categories of Taxes

2.2 Basis of tax Imposition major provisions

2.2.1 A review of major assessment provision

2.2.2 Relevant tax authorities

2.3 Problems of tax collection

2.3.1 In adequate qualified man power, poor motivation and corruption

2.3.2 Poor attitude to tax generation and usage

2.3.3 Lack of management audit and unrealistic budgeting

CHAPTER THREE

Research methodology

3.1 Design of the study

3.2 Area of the study

3.3 Population

3.4 Sample size

3.5 Sampling techniques

3.6 Instrument of data collection

3.7 Validity and reliability of instrument

3.8 Techniques for data analysis

CHAPTER FOUR

Data presentation and Analysis

CHAPTER FIVE

5.1 Discussion of the study

5.2 Summary of findings

5.3 Implication of the research

5.4 Limitation of the study

5.5 Suggestion for further study

5.6 Conclusion

5.7 Recommendation

Bibliography

Questionnaire

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