THE PAY AS YOU EARN TAX SYSTEM APPRAISAL OF FEDERAL MINISTRY OF WORKS AND HOUSING AND BOARD OF INTERNAL REVENUE – ENUGU

27 PAGES (3309 WORDS) Accounting Paper
INTRODUCTION

The global economic recession, which started in 80’s as a result of decline in the economic growth of developing nations, high rate of inflation, dramatic rise in the price of crude oil, increasing cost of importable, a massive build-up of liquidity in the international capital market and usual fluctions in commodity prices was not fully felt in Nigeria until 1982 when the developed countries applied a series of restrictive monetary and fiscal polities to curtail the forestated problems.  The effect of this was the decrease in price and demand of which formed the major part of Nigeria’s foreign exchange earnings.

TABLE OF CONTENT

TITLE PAGEi
APPROVAL PAGEii
DEDICATIONiii
ACKNOWLEDGEMENTiv
TABLE OF CONTENTv
LIST OF ABBREVIATIONSvi

CHAPTER ONE:  INTRODUCTION
1.1Background of the study
1.2Statement  problem 
1.3Objectives of the study
1.4Significance of the study
1.5Scope and limitation of the study
1.6Statement of hypothesis
1.7Definition of terms


CHAPATER TWO:  REVIEW OF RELATED LITERATURE
2.1Definitions
2.2Canons of taxation
2.3Objectives of taxation
2.4Direct and indirect classification of taxes
2.5Tax incidence
2.6Income tax evasion and income distribution
2.7Pay as you earn administration in board of internal revenue, Enugu.
2.8Personal beliefs
2.9Direct assessment

CHAPTER THREE:  SUMMARY AND CONCLUSION
3.1Recommendations
3.2Conclusion
REFERENCES
BIBILIOGRAPHY