Income Tax Administration

Project and Seminar Material for Accountancy / Accounting

Project and Seminar Material for Accountancy / Accounting


Tax policy administration and implementation have been a great problem to the third world countries, which Nigeria is one. This research work, “income tax administration in Abia State, a critical evaluation of the problems and prospects. Thereafter, suggests ways of minimizing the effects of the following problems. Avoidance and evasion of tax, waiting the taxpayers, initial tax payer compliance, resolution of controversies between tax payer and tax officials and collecting of taxes etc.

Chapter One


1.1 Background Of The Study

The tax system is often identified as one of the most powerful levers available to the government to move their economic state from a pitiable condition to a happier position. According to Anyanwu (1999) taxation can simply be seen as “a compulsory transfer of money from private individuals, institution or groups to the government”. On another note Agolu (2001) says “taxation may be defined as a compulsory levy by the government through its various agencies in the income capital or consumption of its subjects. These levies are made on personal income such as salaries business profits, interest, dividends commission royalties or rests. It may also be levied on capital gains and petroleum profits. All of the above are taxes levied on income”. Income tax is one levied on the income after allowances have been granted what remains taxable.

The questions then arises as how efficient is the administration of income tax in Nigeria and Abia State in particular. This is the questions this research work tries to provide an answer to. It is important to note that during colonial period, income tax administration was placed on the shoulders of colonial masters according to the orders of the governor general. After independence, the government of Nigeria took over administration of taxes, especially, income tax.

Consequently, board of internal revenue were established in the different regions and states of the federation. These states were charged with responsibility of income tax administration.

The Background Of Board Of Internal Revenue

Section 85A of PITD provided for the establishment of a state board of internal revenue to be known as “the state service” to comprise of:

  1. The executive head of the state board as chairman who shall be a person experienced in taxation and appointed by the governor of the state from within the state service.
  2. The other members to be nominated on their personal merit by the commissioner in the state responsible for finance.
  3. The directors and heads of departments within the services
  4. A director from the state ministry of finance.

How To Get The Complete Material For “Income Tax Administration“

Project Material Download

3,000 Naira

The Complete Material Will Be Sent to You in Just 2 Steps

Quick & Simple…

Step One Purchase

Make Payment (Through Transfer) of ₦3,000 to Any of the Account Below

Access Bank Plc Acc No: 0811003731
Samphina Academy
Current Account
Zenith Bank Acc No: 1225513212
Samphina Academy
Current Account
PalmPay Main Logo Acc No: 8143831497
Samphina Academy
Digital Account

Or CLICK HERE To Pay With Debit Card

CLICK HERE To Purchase Material ($15)
Make Payment of 80 GHS to 0553978005 | Douglas Osabutey | MTN MoMo

Step Two Purchase

Send the Following Details on WhatsApp ( 08143831497) After Payment

  1. Payment Details

  2. TOPIC: Income Tax Administration

The Complete Material Will Be Sent To You On WhatsApp After Receiving Your Details
T & C Apply

  Contact Our Help Desk

Need a Different Topic? Perform a Quick Search

List of Related Works

Samphina Academy

Samphina Academy is an Online Educational Resource Center that is aimed at providing students with quality information and materials to aid them in succeeding in their academic pursuit.