Administration Of Company Income Tax In Nigeria: Problems And Procedures

ABSTRACTThe study examines the Administration of Companies Income Tax in Nigeria: Problems and Procedures. Taxation patterns throughout history are largely explained by administrative consideration. The tax structure of any economy tends to vary substantially according to the level of development reflecting the availability of tax bases and administration capacity. To provide focus for the study, research questions and hypotheses were formulated. Data collected through the use of questionnaire was analyzed using Chi-square statistical technique. The major findings, amongst others, include that…