Title: Expert Literature Review on Tax Administration in Nigeria

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Zeitschriftenbibliothek EZB, Open J-Gate, OCLC WorldCat, Universe Digtial. Taiwo, I.O (2008),
“Performance of Government Revenue: Achieving an Optimal Structure”Paper Presented at the.
Federal Ministry of Finance, Federal Republic of Nigeria (2009). Tax audit ensures the submission of
accurate and current returns 4. Perception of Tax Fairness and Personal Income Tax Compliance in
Ken Saro-Wiw. Psychology, that tried to narrow the bridge between economics and social
psychology by emphasizing that economic. While this is in line, this paper argues that Nigeria can
achieve more by coopting policies which recognize for perceptions of trust since only 22% of
Nigerians surveyed in a taxation survey affirm that tax evasion is not good. Effects of government
taxation policy on sales revenue of SME in Uasin Gishu. Delhi HC granted bail to a man accused of
raping woman he met on dating app on pretext of marriage Do convicts have a fundamental right to
procreate. QR Codes Generate QR Codes for your digital content. The law also guides the tax
officila in identifying the residence of potential tax payers, as well as the sources and origins. Every
individual who earns income in Nigeria either from employment or from doing a business is subject
to tax. Though, the hypothesis testing indicated that tax administration does not have significant
effect on tax revenue generation in Nigeria. The graph in the appendix explains the trend of the
volatility. (Insert figure 1). Help Center Here you'll find an answer to your question. The study
therefore recommends that company income tax revenue, education tax revenue and petroleum profit
tax revenue respectively are very useful while formulating and implementing decisions on health,
education and standard of living in Nigeria. The deterrence doctrine can be traced back to the
classical works of Jeremy Bentham and Cesare (Murphy 2008). Their. The Dynamics of Poverty and
Income Distribution: Is the Nigerian Middle Class. Similarly Edgerton, et al, (2004) also posit that a
highly. Nigeria has a range of alternatives for financing its public expenditures and implementing its
fiscal policies. Federal Inland Revenue Service, however, also collects this tax but only from
residents of the Federal Capital. The regression estimates show that income and capital gain tax is
positively but not significantly related to economic growth whereas Value added tax was negatively
and significantly associated with economic growth within the reference period. General Perception
of Self Employed Nigerian on Tax Aviodance and Evasion A S. Resources Dive into our extensive
resources on the topic that interests you. Ordinarily, it is expected that the working class of people in
Nigeria in the formal sector and self-employed persons, artisans, market women and farmers in the
informal sector would fulfil their obligatory task of paying Personal Income Tax (PIT) and remitting
taxes that are commensurate with their incomes. An education tax of 2 percent is imposed on
assessable profits of all companies incorprated in. Pwc paying-taxes-2013-full-report Pwc paying-
taxes-2013-full-report B3120913.pdf B3120913.pdf Evolution 1991 Evolution 1991 More from
Moses Oduh Does the End Use of Remittance Matter. In the 1980s, therefore, many scholars began
to question the value of deterrence. Adobe Express Go from Adobe Express creation to Issuu
publication. A false declaration will generate anxiety, guilt, or if caught.
Section 3 provides the methodology and the data generating process while section 4 provides. A
sample of 100 business owners comprising traders, artisans, shop owners and 17 tax officials from
IfakoIjaiye Local Government Area (LGA) of Lagos State, Nigeria were selected using convenience
sampling. Frey (1992) argues that the motivation of the taxpayer to comply. More Features
Connections Canva Create professional content with Canva, including presentations, catalogs, and
more. Seldon (1979) has also coined the term “tax avoision” to describe circumstances where the law
might be. Simple Percentages, Regression Analysis were used to analyze the data. An investigation
of the effect of vat on revenue profiles of south western ni. Teams Enable groups of users to work
together to streamline your digital publishing. The personal income was adopted as proxy for
personal income tax base. Levy) which the FIRS has been mandated to collect on behalf of the.
Spearman rank order correlation test was employed to test the relationship between ethics of tax
evasion and performance of government and the rho (r) value was fortified in assessing the extent of
the relationship. Internal consistency reliability is used when the researcher wants to know whether
items on the test are consistent. Adobe InDesign Design pixel-perfect content like flyers, magazines
and more with Adobe InDesign. Effects of government taxation policy on sales revenue of SME in
Uasin Gishu. Data were sourced from Central Bank Statistical Bulletin and extracted through desk
survey method. Therefore, the various state governments were encouraged to find ways. The revenue
response to changes in tax rate or changes in. This means that cheating on taxes is a gamble paying
off in low taxes or. Positive reciprocity is the impulse to be kind to those who have been. According
to James, Murphy and Reinhart (2005), “tax laws cannot cope with every eventuality and has to be.
The first step was a nationwide reorganization of the Revenue Department. Four Hypotheses were
formulated and tested using Chi-square statistical tool of analysis. Every individual who earns
income in Nigeria either from employment or from doing a business is subject to tax. Whether self-
interest or civic virtue will motivate behaviour will. General Perception of Self Employed Nigerian
on Tax Aviodance and Evasion A S. Considering that the Nigerian tax laws have witnessed
significant changes over the period, it becomes imperative to assess the performance of such policies
through its effect on the revenue generation in Nigeria. Help Center Here you'll find an answer to
your question. Education tax is governed by the Education Tax Act. It implies that the taxation os a
persistent base requires relatively. Sakurai and Braithwaite (2001), show that taxpayers are quite
successful in.
Descriptive survey design was adopted and simple random sampling technique was used in the
selection of the sample size. 100 copies of questionnaires were administered to workers of the
Federal Board of Inland Revenue (FBIR), Lagos, Nigeria. 75 questionnaires were retrieved and
found usable for the study hence, giving a 75% response rate. Hence, this study examines the impact
of tax morale on economic development in Nigeria. Gardner, Matt. (2011), “In it for the Long Haul:
Why Concerns over Personal Income Tax “Volatility”are. Understanding the Predictors of Consumer
Sentiments: Lessons for Inflation Ta. Moses Oduh Macroeconomic Models and the Challenge of
Growth in African Economies: The Co. Seven-point Likert-style rating scale method of questionnaire
was employed in this study to collect the views of. The chartered tax practitioners should be allowed
to play leading roles in tax policy and implementation to ensure a robust tax system. Increasing
monitoring and penalties for noncompliance, individual will notice that extrinsic motivation has
increased. Export Processing Zone is granted 100% capital allowance in any year of assessment. The
study focused on the impact of tax revenue on Nigeria economy. Teams Enable groups of users to
work together to streamline your digital publishing. Issuu turns PDFs and other files into interactive
flipbooks and engaging content for every channel. Edgerton, J., Haughwout, A.F. and Rosen Rae
(2004), “Revenue Implications of New York City’s Tax System”. It specifically investigated the
effect of voluntary tax compliance on public accountability and transparency, enforcement tax
compliance on government efficiency, tax avoidance on corruption control and tax evasion on good
governance in Nigeria. Taxes due to the state governments are administered by the State Boards of
Internal Revenue (SBIRs) which are present in the thirty- six states of the Federation. Embed Host
your publication on your website or blog with just a few clicks. Ordinary least square of multiple
regression models was used to establish the relationship between dependent and independent
variables. In equation (7) ? grGDP is change in growth rate in Gross. The study then recommends
among others, that to ensure sustainable good governance, generation of tax revenue must be
sufficient by complying with tax, efficiently and judiciously utilized. If there is an increase in the
amount individuals receive from a given tax. Archives Harvester, Bielefeld Academic Search Engine,
Elektronische. Tax authorities should endeavour to work with other agencies such as Corporate
Affairs Commission (CAC), Independent Corrupt Practices Commission (ICPC) and Economic and
Financial Crime Commission (EFCC) aid citizens tax compliance; and tax administrators should
ensure that updated records of individuals and companies are maintained. With effect from 1996,
CGT is computed at the rate of 10% of. Accordingly, company income tax and personal income tax
are. The forms of tax that are administered under the Act are. It is against this background that the
study examined IS and TC in Nigeria with its challenges and opportunities. This is therefore an
opportunity to take a stroll through theoretical and empirical findings in the tax morale. Pwc paying-
taxes-2013-full-report Pwc paying-taxes-2013-full-report B3120913.pdf B3120913.pdf Evolution
1991 Evolution 1991 More from Moses Oduh Does the End Use of Remittance Matter. Help Center
Here you'll find an answer to your question. Falkinger (1995) has pointed out concrete economic
situations in.
You can download the paper by clicking the button above. Value added tax (VAT) came into effect
on January 1, 1994 to replace the Sales Tax. Personal Income Tax Decree No. 104 (now Act). It is
charged on. More Features Connections Canva Create professional content with Canva, including
presentations, catalogs, and more. Digital Sales Sell your publications commission-free as single
issues or ongoing subscriptions. The data were analysed using multiple linear regression analysis to
obtain the inferential statistics. Considering that the Nigerian tax laws have witnessed significant
changes over the period, it becomes imperative to assess the performance of such policies through its
effect on the revenue generation in Nigeria. The population of the study consisted of 302 audits and
risk department personnel from the State Board of Internal Revenue and the Federal Inland Revenue
Service in the southwest Nigerian states of Ekiti, Ondo, Osun, Oyo, Ogun, and Lagos. Taxation is
one of the most volatile subjects in governance both in the developing and developed nations. Tax
refers. Video Say more by seamlessly including video within your publication. With the new national
tax policy however, there is an intensified effort to grow internally generated revenue. The allocation
branch is concerned with inefficiencies in the market system in the. Other purposes of tax aside
revenue generation includes. More Features Connections Canva Create professional content with
Canva, including presentations, catalogs, and more. The sign of the error correction term was found
to have the expected negative sign after estimation and the coefficient informed us of the rate at
which it corrected the previous period disequilibrium of the system. More educated taxpayer may be
less compliant because they better understand. RELATED TOPICS Business Finance Economics
Accounting Taxation See Full PDF Download PDF About Press Blog People Papers Topics Job
Board We're Hiring. Population Commission, about 87 million Nigerians are of age 18 years and
over. The times series data sourced from Central Bank of Nigeria Statistical Bulletin and Federal
Inland Revenue Service (FIRS), were analyzed using unit root tests, co-integration tests and vector
error correction mechanism (VECM). An analysis was conducted incorporating structural equation
modelling using the SmartPLS 3.3 software application 3.3 to derive the measurement and structural
model of the analysed result. A paper presented by Aladesawe A.U, Esq, of Joint Tax Board at a
workshop organized. Exploratory research design was adopted for the study with focus on literatures
in the area of taxation, accounting and finance. Today, corruption of the tax agency is still a problem,
especially in. Time series data from 1994Q1-2019Q4 was gathered from secondary sources that
include the Central Bank of Nigeria statistical bulletin and Federal Inland Revenue service yearly
reports. Part of a person’s income subjected to Personal Income Tax. Teams Enable groups of users to
work together to streamline your digital publishing. The paper is literature based, as such, it critically
examines current literature on tax collection. In view of the researcher’s inability to reach out to the
entire population, and. Although, IS Tax Administration (TA) poses some difficulties due to
administrative challenges and cost implications, incomplete records of account and nature of
business activities which has led to high rate of Tax Evasion and Fraud (TEF).Researchers had
conducted study on IS with less focus on TA and TEF. Secondary data source was explored in
presenting the facts of the situation.