INCOME TAX ADMINISTRATION IN NIGERIA (CASE STUDY OF KWARA STATE BOARD OF INTERNAL REVENUE)

TABLE OF CONTENTS

CHAPTER ONE

INTRODUCTION

1. Introduction
2. Statement of the problem
3. Aims and objectives of the study
4. Significance of the study
5. Scope and Limitation of the study
6. Definition of terms

CHAPTER TWO

LITERATURE REVIEW

• Introduction
• Ascertainment of Assessable income of profit.
• Total income
• Administration of income, Tax personnel income, Tax Administration
• Capital Transfer Tax Administration
• Capital Gain Tax Administration
• Companies Income tax Administration
• Petroleum Profit tax Administration

CHAPTER THREE

RESEARCH METHDOLOGY

• Introduction
• Research Method
• Historical Background of the case study
• Sample and sampling method
• Method of data collection
• Method of Data Analysis

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

• Introduction
• Data Presentation and data analysis
• Research findings

CHAPTER FIVE    

• Summary, Conclusion and Recommendation

5.1   Introduction

5.2   Summary of Findings

5.3   Recommendation

5.4   Contribution of the study to the field of knowledge

        Reference.

CHAPTER ONE

1.1   INTRODUCTION

        It is generally believed that taxation if the main sources of government revenue. The money realized from the tax is for the benefit of all and people must attain certain age before they can start the payment of tax.

        We can view tax as a compulsory payment or levy imposed on individual and firm by the government. It’s also made by the government on the citizen, non diplomatic residents and property owners within the country irrespective of the exact amount of services rendered to the tax payer in return. This chapter discusses tax revenue in Nigeria as well as the purpose of tax revenue.

        There are also property tax, i.e the tenement rather than on legal documents.

        The world “Income” does not have a specific meaning of definition. Economist define income as the sum total of earning of a government consumption – unit that can be separate during particular period and still have same net asset value in money terms at the end of the period as at the beginning of the period.

        Income from the factors of production i.e land, labour and capital can be categorized as follow for income tax purpose.

        The land receiver rent, labour receives wages and salaries while capital receive interest and entrepreneur receive dividends.

        The administration of income tax which is the topic of the project is on how the government administer the various types of taxes applicable to Kwara State are company income tax, capital gain tax, petroleum profit and purchase tax.

        There are various types of taxes. These are import and excise duties tax (this levied on goods important and export repectively).

        Exercise duties levied on goods produced within the country. Consumption tax (this is levied on consumers of goods and services).

1.2   STATEMENT OF THE PROBLEM

        The main problem to be addressed during the research work includes.