A Critical Analysis Of Income Tax As A Source Of Revenue In Nigeria

(A CASE STUDY OF SAPELE LOCAL GOVERNMENT AREA OF DELTA STATE)ABSTRACTThis study was undertaken to find out income tax as a source of government revenue in Nigeria with a case study of Sapele Local Government Area of Delta State.  The subjects were tax officials selected as respondents from Delta State.  The subjects were tax officials selected as respondent from Delta State Government tax officer of Sapele Local Government Area.  Base on this strength, the table showing statistics value percentage.  The result of findings revealed that the contribution of income tax i.e. PY…