to every country is bedrock for revenue generation which when adequately
carried out could lead to a speedy socio economic development just like in the
advanced nations of the world. Ariwodola (2001) described tax as a compulsory
levy imposed by the government authority through its agents on its subjects or
his property to achieve some goals. Arnold and Mclntyre, (2002) define tax as a
compulsory levy on income, consumption and production of goods and services as
provided by the relevant legislation. Tax is a charge imposed by government
authority upon property, individuals, or transactions to raise money for public
purposes. This definition is however imperfect. The study of the teachings of
Christianity, Islamic and other prominent religions in the world shows that tax
is a religious duty based on social and civil responsibilities (Agbetunde
2004). They all support and encourage tax imposition either to redistribute
wealth or to finance government project. The Nigerian tax administration is in
line with the British model of tax administration since 1960 and has been
operating this up to 1990 when the self-assessment scheme came into play which
seems similar to the American model of tax administration system (Adesola
2004). The British model of tax administration assumes tax payers are
incompetent as to tax process and tax authorities do not rely on information
supplied by tax payers. Returns of the tax payer are carefully verified through
the application of the American model in reference to the rigid British model.
The American model despite the advantages that can be derived from its
application has not found a good place in Nigeria because all the phenomenon
that made it a success in America such as voluntary compliance system,
competence of tax payer, efficient data processing system which aids detection
of fraud are still not present the Nigeria context. Consequently disadvantage
has adversely impacted on local government tax system since they are part of
the ruling process in the state. Such impact has generally been based on
problems associated with collection, assessment and returns procedures in the
local government area. There is doubt on how efficient the tax authority and
other bodies participating in the collection of tax and make returns to the
local and state government. In an economy like Nigeria where great reliance is
placed on one source of revenue by the state government, the understanding and
appreciation of the significance of tax as a source of revenue is of paramount
importance. This is not only to enable one the opportunity to examine potential
revenue generated in the state but to enable the decision makers and government
to appreciate the need for administration changes within the context of tax
system. In this study, effort was made to assess Lagos State tax administration
system and how it could serve as a veritable tool for revenue generation of the
state. The result of the study shows that tax administration affects the
revenue generated by the government and that there is a significant
relationship between tax administration, tax policies and tax laws.
OF THE GENERAL PROBLEM
taxation has greatly hampered Nigeria’s economic development. Most advanced
nations in the world today do not joke with their taxation system as they have
an effective tax system. There are minimal cases of tax evasion in these
nations and that why they are more developed when compared with their African
counterparts. Nigeria tax policies have seen
many organizations evade tax or pay less than what they are supposed to pay
which has greatly affected the internally revenue generated to enhance
OF THE STUDY
main objective of the study is to examine and evaluate the effectiveness of
taxation in Nigeria in comparison with other nation of the world for the
purpose of this study the following objectives are expected to be attained .
To examine the implications of poor taxing in Nigeria
To examine the effect of an effective taxation system.
To identify ways Nigeria taxation system can be improve upon
1. What is the implication for poor taxing
2. What is the effect of having
effective taxation system?
3. What are the ways our taxation system can be
Poor taxing in Nigeria brings about low revenue generation
Nigeria tax system is effective
There are several ways of improving taxation generation
OF THE STUDY
study would be beneficial to the government in helping them draft a holistic
tax policy that would help boost revenue and ensure development. This study
would also be of importance to researchers and students who are interested in
Nigeria taxation system and its comparison to other countries of the world.
AND LIMITATION OF THE STUDY
study is restricted to the effectiveness of taxation in Nigeria in comparison
with other nations of the world.
1.7 DEFINITION OF TERMS
technical term, which features in this work are defined to enhance letter
understanding of the research work.
refers to compulsory levy impose on private, individual institution or group by
is the money paid by the citizens, according to their income, value of goods
purchased etc to the government for public purposes.
constraint- Insufficient fund tends to impede the efficiency of the
researcher in sourcing for the relevant materials, literature or information
and in the process of data collection (internet, questionnaire and interview).
The researcher will simultaneously engage in this study with other academic
work. This consequently will cut down on the time devoted for the research
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