Effectiveness of tax administration in nigeria

Over time, great men and leaders have expressed their understanding of what Tax is. In the area of transportation government uses part of the tax payment in the construction of roads, bridges, provides mass transit, Delta state workers mass transit which carries workers to their place of work free of charge.

Impact Of Taxation On National Development Impact Of Taxation On National Development Every government in carrying out its fiscal responsibilities provides the individual within its area of jurisdiction the basic necessities of life.

Value Added Tax Act, Cap V1 LFNas amended, which imposes tax on the supply of goods and services except those specifically exempted or zero-ratedmade by incorporated companies and other business organizations. Otherwise, VAIDS will soon join the pool of several government programmes that were rolled out with pomp and pageantry but never achieved their objectives.

If a well articulated tax administration is put in place the tax revenue in the state will be greatly improved with the new introductions. The government can only do this by generating enough revenue to finance these projects.

The following adjustments are suggested. Also, in the case of production pattern, the government, in order to encourage the production of certain goods in the economy, may lower exercise taxes on them, which it may raise the exercise taxes on other goods whose production it wishes to discourage.

Inand if contributed While Ralph Waldo Emerson believes that for every benefit you receive a tax is levied. This is because these projects requires a lot of money which are not available atimes.

It gives individuals and companies a second chance to change a tax return that was previously filed or to file a return that should have been filed. The poor contribution is not that the people do not make use of mortuaries but it is due to poor administrative machinery of tax which have failed to make adequate use of available opportunities.

Types of taxes paid by individuals groups or companies.


The provision of these basic amenities can only be possible through taxation. Evidence show that many of them do not pay adequate tax commiserate to their tax incomes as they always falsity their profits.

The major problem area on taxation generation in Delta state is personal income tax on self employed persons. The data collected were Analyzed using simple percentages and presented in tables.

Impact Of Taxation On National Development

This scheme is a very important revenue source because it contributed more than other tax sources as can be seen from table 4. Uses of taxes in the payment of Public Debts and loans. Therefore, the study will ultimately deal with only those various types of taxes that are within the jurisdiction of Delta state government.

The government uses taxes to encourage the manufacturers by reducing the rate of tax, e. The provisions of the tax laws are not communicated to the public. These issues will need to be dealt with. Two aspects are easily discernible and these are: Something must be done to stop this heavy dependence of the state on federal budget.

Lacks of co-operation from institutions as certain tax institutions were not forthcoming with their record Certain libraries did not have contemporary materials for the researcher to work with. Exercise Duties Exercise duties are taxes imposed on specific goods produced in a county.

Impact of Information Technology on Tax Administration n i Southwest, Nigeria technology on tax administration in south west, Nigeria.

It usage and the cost of tax administration, automation and effectiveness of revenue collectionof Ghana. Aug 15,  · Much of these principles are lacking in Nigeria’s tax administration. The FIRS and the Ministry of Finance would need to work hard to revamp the country’s tax administration.

The tax system in Nigeria is made up of the tax policy, the tax laws and the tax administration. All of these are expected to work together in order to achieve the economic goal of the nation.

Personal income tax in Nigeria has remained the most unsatisfactorily, disappointing and problematic of all the taxes in Nigeria today. This is in spite of the fact that tax reform has of recent been a key element in economic reform which the country had undergone (Dominic, ). This study,EFFECTS OF INFORMATION TECHNOLOGY ON THE EFFICIENCY OF TAX ADMINISTRATION IN NIGERIA contains concise information that will serve as a framework or guide for your project work.

This study seeks to assess the effectiveness of value added tax administration so as to see whether value added tax has affected certain macroeconomic variables in .

Effectiveness of tax administration in nigeria
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