A Critical Evaluation of the Problems of Income Tax Enforcement Procedures in the Nigerian Tax System
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Date
2017
Authors
Journal Title
Journal ISSN
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Publisher
University Law Journal
Abstract
Looking at the Nigerian tax system, the existence of the various tax laws in Nigeria provide for an effective tax administration. However, the country is always faced with problems of income tax enforcement procedures. The government (Federal, States and Local) and their agencies, the taxing authorities are faced with problems concerning the procedure for collection and administration of taxes as well as problem of enforcing the tax laws. These problems are largely administrative, statutory, judicial and to some extent, political in nature, It is only when all the stake holders mentioned above put all hands on deck to tackle these problems by making effective tax enforcement mechanisms under the Nigerian tax laws that laudable progress can be achieved.
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Keywords
Evaluation, Problems, Income, Tax, Enforcement.
Citation
Kontagora, A. M (2017). A Critical Evaluation of the Problems of Income Tax Enforcement Procedures In The Nigerian Tax System. University Law Journal, 4 (1). Pp. 220-236.