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ABSTRACT

An appraisal of tax collection system in Nigeria. The aim and objective of
the topic is to critically analyze the assessment and collection procedure of
tax in Nigeria.
To identify the problems militating against assessment and collection
procedure, to know the possible effects of improving assessment and collection
recommendation for an effective and efficiency means of assessment and
collection of taxes. Finally, to make useful suggestion and advices the government
based on the findings.

The significant of this study is that though tax is a nationwide
phenomenon, the scope of this study is intended to cover only Imo state; the
tax laws in Imo state and the various types of taxes in operation.

Taxation as one of major sources of revenue to the unsuccessful implementation of economic policies on collection procedures for the government. Fraud as one of the problem because most of tax payers in Nigeria falsify their records so as not to be declare high profit and pay high tax . Also most of the taxpayers’ money cannot be accounted for. At times when taxes paid, the tax officials don’t give the government all the monies they reserve some for themselves.

The techniques used in the formulation of the hypothesis are the
statistical method which is the chi-0square method was chosen to help in interpretation
of the data collection during investigation. The null hypothesis (Ho) is used
to determine its acceptance and or otherwise the acceptance of the alternative
hypothesis (H1).

The findings in all the project is that the assessment and
collection in Nigeria
is not effective.

Secondary is that the response of taxpayers in Nigeria connive
with tax officials to evade tax.

The researcher’s recommendations in order to boost the present
tax collection system in Nigeria
is to increase the revenue generated through tax improve tax payers confidence
in the government and willingness to pay tax.

TABLE
OF CONTENTS

Title page-      –      –      –      –      –      –      –      –      -i

Certification-   –      –      –      –      –      –      –      –      -ii

Dedication-     –      –      –      –      –      –      –      –      -iii

Acknowledgment-   –      –      –      –      –      –      –      -iv

Abstract- –      –      –      –      –      –      –      –      –      -v

Table of contents-  –      –      –      –      –      –      –      -vi

Chapter one

1. Introduction – –      –      –      –      –      –      –      -1
   1. Back ground of the study-   –      –      –      –      -2
   1. Statement of the problem-  –      –      –      –      -4
   1. Objectives of the study-      –      –      –      –      –      -5
   1. Research questions-     –      –      –      –      –      -6
   1. Statement of hypothesis-    –      –      –      –      -7
   1. Significant of the study-      –      –      –      –      –      -8
   1. Scope of the study-     –      –      –      –      –      -9
   1. Limitation of the study-       –      –      –      –      –      -10
   1. Definition of terms-     –      –      –      –      –      -10

Chapter two

2.0 Literature review-    –      –      –      –      –      –      -13

• Introduction- –      –      –      –      –      –      –      -13
  • Review of tax laws in Nigeria-      –      –      –      –      -13
  • Canons of taxation –      –      –      —    –      –      -14
  • Provision of income tax
    management Act (ITMA)-      -16
  • Nigeria tax legislature    –      –      –      –      –      – 17
  • The various types of taxes
    and their legal back    -18
  • Important of taxation    –      –      –      –      –      -19
  • Federal Board of Inland
    revenue-  –      –      –      -20
  • state board of Inland revenue-     –      –      –      -23
  • Local government revenue committee- –      –      -25
  • Nigeria tax structure-    –      –      –      –      –      – 25
  • Definition/explanation of tax terminology29
  • Assessment of persons and partners-   –      –      -40
  • The concept of value added tax-   –      –      –      -41
  • Vatable persons in Nigeria-   –      –      –      –      -48

Chapter
three

3.0 Research Design and Methodology –      –      –      –      -50

• Introduction- –      –      –      –      –      –      –      -50
  • Research design
    sources/methods of data collection-50
  • Sources of data     –      –      –      –      –      –      -51
  • Population and sample size-  –      –      –      –      -52
  • Sample technique- –      –      –      –      –      –      -54
  • Validity and reliability of
    measuring instrument-  -54
  • Method of data analysis-      –      –      –      –      –      –
    56

Chapter four

4.0 Presentation and analysis of data-   –      –      –      -65

• Introduction-  –      –      –      –      –      –      –      -65
  • Presentation of data-     –      –      –      –      –      -65
  • Analysis of data-    –      –      –      –      –      –      -66
  • Test of hypothesis- –      –      –      –      –      –      -74
  • Interpretation of result- –      –      –      –      –      -79

Chapter five

5.0 Summary conclusion and recommendations – –      -81

5.1 Introduction-    –      –      –      –      –      –      –      -81

5.2 summary of findings-      –      –      –      –      –      –      –
81

5.3 Conclusions-     –      –      –      –      –      –      –      -82

5.4 Recommendations – –      –      –      –      –      –      -83

5.5 recommendation for further studies –     –      –      -90

References      –      –      –      –      –      –      –      –      -91

Appendix-       –      –      –      –      –      –      –      –      –      -93

CHAPTER ONE

1. INTRODUCTION

An important sacrifice one makes
towards the upliftment of one’s country is the payment of tax. Revenue accrued
from taxes are used by government to discharge its enormous responsibilities.

Therefore, we can say that taxation is the process or machinery by which communities or groups of persons are made to contribute part of their income in some agreed quantum and methods for the purpose of administration and development of the society.

It is a levy imposes by the government
against the income, profit or wealth of individual, partnership and corporate
organization. This is why it is often referred to as a civil obligation.

In Nigeria, there are other forms of taxation. Dating back to the days of our great grand fathers where by communities taxed themselves through communal labour to execute community projects or to help the community. This is still practiced in various parts of the country today. In that concept the basis and objectives of taxation are so laudable and acceptable. It is surprising that people still want to evade it or avoid it completely perhaps; it is the entire system that gives room for evasion, avoidance and other problem of taxation or may be the societal ills and failure that makes people want to evade it. Let us therefore now look at the structure and system of taxation in Imo state and appraise the effectiveness or otherwise and its problem.

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