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TOPIC : TAX ADMINISTRATION IN THE 21ST CENTURY
NIGERIA: THE CRITICAL CHALLENGES
OF THE STUDY
Within the last decade or so, the issue of domestic
resource mobilisation has attracted considerable attention
in many developing countries. In the face of unabating
debt difficulties, coupled with the domestic and external
financial imbalances confronting them, it is not surprising
that many developing nations have been forced to adopt
stabilisation and adjustment policies which demand better
and more efficient methods of mobilising domestic financial
resources with the view to achieving financial stability
and promoting economic growth (Kiabel and Nwokah, 2009).
Taxation plays a crucial role in promoting economic
activity and growth. Through taxation, government ensures
that resources are channeled towards important projects
in the society, while giving succour to the weak. Unfortunately,
in today’s Nigeria, the economic development is
nothing to write home about. The role of taxation in
promoting economic activity and growth is not felt primarily
because of its poor administration. According to Olashore
(1999), the economy has remained in a deep slumber,
all macroeconomic indicators show an economy in dire
need of rejuvenation, reflation and indeed radical reform.
Also in the view of Oni (1998), tax administration needs
to be revamped while refunds of taxes as well as duty
drawbacks administration are inefficient.
A critical challenge before tax administration in the
21st century Nigeria is to advance the frontiers of
professionalism, accountability and awareness of the
general public on the imperatives and benefits of taxation
in our personal and business lives which include: promoting
economic activity; facilitating savings and investment;
and generating strategic competitive advantage. If tax
administration does not for any reason meet the above
challenges, then there is a desperate need for reform
in the area of the tax regime we run, and in the administration
OF RESEARCH PROBLEM
Identifying critical tax administration challenges in
the 21st century Nigeria and measures required to meet
challenges will not only guarantee improved revenue
base for the country but also position the country properly
to take full advantages offered by the new millennium.
This research work shall examine the tax administration
and compliance in Nigeria by analyzing the tax gap in
the system over the years thereby revealing the critical
challenges that need be tackled.
OF THE STUDY
Broadly, the objective of this study is to identify
the critical tax administration challenges before Nigeria
in the 21st century and pinpointing measures required
by tax authorities and practitioners to meet them.
In view of the above, the researcher intends to find
out the following:
• To examine the tax administration and compliance
• To investigate the impact of tax administration
on Nigerian economy?
• To examine the tax gap in Nigerian tax system;
• To identifying the challenges that facing the
tax administration in the country.
The study would examine the following questions:
(1) What is the prevalence of tax administration and
compliance in Nigeria?
(2) Does tax administration has any significant impact
in an economy?
(3) Is there any tax gap in the Nigerian tax system?
(4) What factors could be responsible for tax gap if
(1.) H0: That the tax administration in Nigeria has
not impacted on the economy.
H1: That the tax administration in Nigeria has impacted
on the economy.
(2.) H0: That
there is no tax gap in the Nigerian tax system.
H1: That there is tax gap in the Nigerian tax system.
METHODOLOGY AND SOURCES OF DATA
The data for this study would be obtained mainly from
both primary and secondary sources. The primary data
would be gathered through the administration of questionnaires
among selected staff of the Federal Inland Revenue Board.
The responses would be analysed using frequency tables,
percentages and chi-square statistical method. The secondary
data that relate to televant information that depicts
the tax structure and characteristics of Nigeria shall
be collected from different publications of the Central
Bank of Nigeria (CBN) and the Federal Office of Statistics,
Federal Inland Revenue (FIR).
OF THE STUDY
This research work shall cover the following areas:
- An evaluation of Tax administration in Nigeria;
- Critical tax administration challenges in the 21st
century Nigeria and;
- Measures required by tax authorities and practitioners
to meet these challenges.
OF THE STUDY
There cannot be a better time to work on critical challenges
of tax administration in the 21st century than now especially
with the growing tax consciousness among various governments
in Nigeria. This research work would contributes to
the empirical literature by focusing on the tax administration
and compliance in Nigeria with the view of identifying
the critical challenges such as corruption and fraud
that are confronting the tax system so that appropriate
measures could be taken to tackle the menace.
OF THE STUDY
This research work shall commence by providing a background
of the subject matter justifying the need for the study,
followed by literature review and theoretical framework
concerning tax administration and compliance in Nigeria.
The research method shall then be outlined before relevant
data are presented and discussed. Concluding comments
shall reflect on limitations of the study and identify
implications of the findings.
Kiabel B. D. and Nwokah N. G. (2009), “Boosting
Revenue Generation by State Governments in Nigeria:
The Tax Consultants Option Revisited”, European
Journal of Social Sciences – Volume 8, Number
(1999), “Strategies for Economic Revival,”
The Guardian Newspaper, Friday, July 23.
Oni, B. (1998),
“Impact of Tax on Industrial Development,”
The Guardian Newspaper, Wednesday, November 4.
- Ten Thousand Naira (Non-Negotiable)
Sample of Questionnaire are included
relief, tax relief law, tax problems, corporate tax
problem, income tax negotiation
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