ANALYSIS OF THE LEGAL FRAMEWORK OF INCOME TAX ENFORCEMENT AND COMPLIANCE STRATEGY FOR REVENUE GENERATION IN NIGERIA

📄 Project Abstract

From the inception of modern taxation in Nigeria in the first decade of the 20th century the problem of poor tax administration has been the cankerworms that militate against an optimum revenue generation which affect negatively the government ability to render essential services to the citizenry. The problem of the attitude of most tax payers in Nigeria is negative. Most of the people, feel that tax imposed on them by the government is a means to exploit their limited resources for their personal use. With this impression, they see no reason why they should comply in paying such taxes. They would therefore prefer to devise any method to evade or avoid taxes. The government and the tax authorities on the other hand, have made very little effort in educating tax payers, especially those from the rural areas to understand that such taxes are used for their benefit in assisting the government in providing social amenities or public utilities such as education, defence, health, communicati...