The Problems Of Assessment And Collection Of Tax In Nigeria (a Case Study Of Delta State Board Of Internal Revenue)

THE PROBLEMS OF ASSESSMENT AND COLLECTION OF TAX IN NIGERIA(A CASE STUDY OF DELTA STATE BOARD OF INTERNAL REVENUE)ABSTRACTThis project is embarked upon to determine the problems such as tax avoidance and evasion that affects tax assessment and collection in Delta State which has deny the Delta State Government of revenue due it from tax. It was particularly pertinent as government could not embark on meaningful project with the federal allocation only given that the internal revenue generated is no minimal. The general purpose of the study is to identify the problems associated with the assess…