A Critical Evaluation of the Problems of Income Tax Enforcement Procedures in the Nigerian Tax System

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dc.contributor.authorKontagora, A.M
dc.date.accessioned2025-02-25T15:36:16Z
dc.date.available2025-02-25T15:36:16Z
dc.date.issued2017
dc.description.abstractLooking 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.
dc.identifier.citationKontagora, 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.
dc.identifier.issn2449-1853
dc.identifier.urihttps://repository.uniabuja.edu.ng/handle/123456789/737
dc.language.isoen
dc.publisherUniversity Law Journal
dc.subjectEvaluation
dc.subjectProblems
dc.subjectIncome
dc.subjectTax
dc.subjectEnforcement.
dc.titleA Critical Evaluation of the Problems of Income Tax Enforcement Procedures in the Nigerian Tax System
dc.typeArticle
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