ABSTRACT
Since the down of human civilization, every organized which has society used a forms of taxation or another. Which is determined by the limitation imposed by the physical and social environment in which the taxation system is implemented.
Facts tell us that no form of taxation involved since human history is without it’s short comings. A taxation Administration may seen good and efficient within a particular society for a period of time but may not be suitable as the structure of the society changes with time. Hence every tax administration needs continual re-examination or revision in order to accommodate the changes in the society. This is with a view to removing those factors which are likely to cause problems in the taxation administration.
My strongest conviction is that the Enugu environment must be put under investigation and study so that a sound taxation administration could be evolved which would take into recognizance. The limitations imposed by the Enugu environment. This would ensure that a taxation administration is developed which would at least reduce the problems associated with it.
TABLE OF CONTENTS
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of contents
CHAPTER ONE
1.1 General introduction
1.2 Purpose of the study’
1.3 Significance of the study
1.4 Objective of the study
1.5 Scope and limitation of study
1.6 Definition of terms
CHAPTER TWO
2.1 Definition of tax
2.2 Classification of tax
2.3 Tax administration in Nigeria
2.4 Merits and demerits
2.5 Problems of income tax managements
CHAPTER THREE
3.1 Summary of finding
3.2 Conclusion
3.3 Recommendation
Bibliography
