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

PROPOSAL

Taxation is the legal demand made by the federal government or the state government on its citizens to pay money income, goods and services.

In less complex society in which government has duties and responsibilities, financial need of the government income greater consequently taxes – increase and their effect on the economy become more important.

Thus among the traditional function of the government is the provision of the public goods i.e goods cannot be divided among the separate members of the society and which must be used or welfare of all people in the society. Among the goods services are maintenance of law and orders, defense against external aggression and control of business and trade to ensure social and economic justice.

Moreso, this project work will be divided into five chapters. The first chapter which is the reintroduction, background to the study, statement of the problem, objectives of the study, significance of the study, scope and limitation of the study and definition of terms.

Furthermore, the second chapter is centered on literature reviews which is the introduction assessable income or profit, total administration of income tax, capital transfer tax administration, while chapter three is research, methodology that is introduction, sample and sampling method, method of data collection and method of data analysis. 

The Chapter four of this project is centered on data presentation that is the introduction data presentation, and analysis.

While the last Chapter five is centered on summary, conclusion, recommendation, contribution, to the filed of knowledge and references.

TABLE OF CONTENTS

Title Page - - i

Approval Page - - ii

Dedication - - iii

Acknowledgement - - iv-vi

Proposal - - vii-ix

Table of contents - - x-xii

CHAPTER ONE

INTRODUCTION

1.1 Introduction - - 1-3

1.2 Statement of the problem - 3-4

1.3 Aims and objectives of the study - 4-5

1.4 Significance of the study - - 5-6

1.5 Scope and Limitation of the study - 6-8

1.6 Definition of terms - - 8-10

CHAPTER TWO

LITERATURE REVIEW

2.1 Introduction - - 11-12

2.2 Ascertainment of Assessable income of profit 12-16

2.3 Total income - - 16-17

2.4 Administration of income, Tax personnel income, Tax Administration - - 17-20

2.5 Capital Transfer Tax Administration - 20-22

2.6 Capital Gain Tax Administration - 22-23

2.7 Companies Income tax Administration 23-24

2.8 Petroleum Profit tax Administration - 24-27

CHAPTER THREE

RESEARCH METHDOLOGY

3.0 Introduction - - 28

3.1 Research Method - - 29

3.2 Historical Background of the case study 29-33

3.3 Sample and sampling method 33-34

3.4 Method of data collection - - 34-35

3.5 Method of Data Analysis - - 35-36

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.1 Introduction - - - 37-39

4.2 Data Presentation and data analysis - 39-41

4.3 Data Analysis - - 41-44

4.4 Research findings - - 44-47

CHAPTER FIVE

5.0 Summary, Conclusion and Recommendation 48

5.1 Introduction - - - 48

5.2 Summary of Findings - -    48-49

5.3 Conclusion - -    49-50

5.4 Recommendation - -     50-52

5.5 Contribution of the study to the field of knowledge 52

Reference. - - - 54