An Appraisal Of The Administration Of Personal Income Taxation

CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY In developed and developing countries there are wide range of taxes and levies that affect individuals and companies, citizens and foreigners, manufacturers and marketers, workers and pensioners . In Nigeria taxes range from petroleum profits taxation to tenement rate imposition, and taxes are imposed at different levels to enable the government provide certain essential services and facilities to the population. Some of the issues involved are legal, economic, others are political, sociological, while others are historical. The study will …