ELECTRONIC TAXATION IN NIGERIA: PROBLEMS AND PROSPECTS.

ABSTRACT

The  effort  to  modernize  the  public  sector  through  the  use  of  information technology has led in recent years, to the  implementation of large information systems. the term electronic taxation therefore means using information and communication technology to deliver better and quicker services to the customers, customers here refers to the tax payer be it a corporate individual or an individual company or  individual citizen. The  study was  conducted to identify the major problems and constrains encountered in administering the e-taxation and suggest possible solutions. the study was purely descriptive and used questionnaires as  a principal instrument or data collection.  The data obtained were  analysed using simple percentage method. It was discovered from the responses by respondents that the problems  of tax administration  are  found in transportation,  manpower needs, rude methods of tax, lack of adequate transport facilities and abuse of tax clearance certificate. Against this background, certain paid measures and possible solutions are taken to combat these problems.  However, based on the findings of this research work, the following recommendations among others were made; that government should all ailing industries of funds from the money market, establishment of research and development unit in the internal revenue service to tackle the problems of identification of potential taxpayers among others.

TABLE OF CONTENTS

Title page                                                                                                         1

Declaration                                                                                                       11

Certification                                                                                                     1ll 

Dedication                                                                                                        lV 

Acknowledgements                                                                                          v

Table of contents                                                                                             V1

List of Tables                                                                                                   Vll

Abstract                                                                                                            Vlll

CHAPTER  ONE

1.0 ﾿ Introduction ﾿ 1

1.1 ﾿ Background  of the study ﾿ I

1.2 ﾿ Statement  of the problem ﾿ 2

1.3 ﾿ Objectives  of the study ﾿ 3

1.4 ﾿ Research  questions ﾿ 3

1.5 ﾿ Research  hypotheses ﾿ 4

1.6 ﾿ Significance  of the study ﾿ 5

CHAPTER  TWO

2.0 ﾿ Review  Of Related  Literature ﾿ 6

2.1 ﾿ Historical  Development  of Taxation ﾿ 6

2.2 ﾿ General Principles  of Taxation ﾿ 9

2.3 ﾿ Tax Administration ﾿ 11

2.4 ﾿ Tax Laws In Nigeria ﾿ 15

2.5 ﾿ Classification  Tax ﾿ 17

2.6 ﾿ Objectives  of Taxation ﾿ 18

2.7   Problems  Associates  With Tax Administration                                20

2.8   Introduction  of Electronic  Taxation                                                  22

CHAPTER  THREE

3.0 ﾿ Research  Methodology ﾿ 35

3.1 ﾿ Research   Design ﾿ 35

3.2 ﾿ Area Of Study ﾿ 35

3.3 ﾿ Scope of the Study ﾿ 36

3.4 ﾿ Population  Of The Study ﾿ 36

3.5 ﾿ Sample and Sampling Techniques ﾿ 36

3.6 ﾿ Data Collection  Procedures ﾿ 37

3. 6 .1 ﾿ Instrument/ s) ﾿ 38

3.6.2 ﾿ Validity  and Reliability ﾿ 39

3.6.3 ﾿ Administration ﾿ 39

3.7 ﾿ Data Analysis  Procedure ﾿ 39

3.4 ﾿ Data Analysis  Technique ﾿ 39

CHAPTER  FOUR

4.0 Data Presentation,  Analysis  And Interpretations                                   41

4.1      Analysis  of Data Obtained  From Questionnaire                               41

4.2       Hypotheses testing                                                                                          47

CHAPTER  FIVE

5.0 ﾿ Summary,  Conclusion ﾿ and ﾿ Recommendations ﾿ 58

5.1 ﾿ Summary  of Findings ﾿ 58

5.2 ﾿ Conclusion ﾿ 59

5.3 ﾿ Recommendations ﾿ 5

REFERENCES                                                                                                 6

GLOSSARY 

APPENDIX