Assessment Of E-tax Payment On Revenue Generation Efficiency In Nigeria

Case study of Lagos State Board of Internal Revenue and Nigerian Taxpayers. CHAPTER ONE INTRODUCTION 1.1.          BACKGROUND TO THE STUDY Tax is any form charge levied on a person or an institution by a governing body or its equivalent such that defaulted payment is punishable by law. The imposition of taxes and the institution of taxing is as old as civilization itself cutting across religion, race and continental borders. Prompt tax payment and reduced tax evasion is always a primary objective of the government in most civilizations that exist today. The issue of tax evasion has proven to b…