Income Tax Administration in Nigeria (Case Study of Kwara State Board of Internal Revenue)

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

CHAPTER ONE