To determine if effective tax administration leads to an increase in tax base; To ascertain whether inefficiency in tax administration creates room for tax evasion; To find out whether the application of information technology increases efficiency in tax administration; To know whether poor remuneration of tax personnel affects the dispensation of taxation.
An amending Effectiveness of tax administration in nigeria that extended the provisions of the ordinance to Southern Nigeria was passed in In Enugu State, the tax institutions have not fully embraced the use of Information Technology for record keeping. Tax Avoidance- This arises in a situation where a taxpayer arranges his financial affairs in a form that will make him pay the least possible amount of tax without breaking the law.
In developed countries, citizens pay their fair share of taxes and they have a say in the way their representatives in government manage government funds. To be eligible, it must be voluntary.
When people pay taxes, they hold the government to account more. Tax planning and tax management have increasingly become complex activities due to growth in business and the subsequent expansion in scope of operations and fiscal size.
Permanent and temporary disclosure schemes Voluntary disclosures regarding tax matters are not new in tax administration. Otherwise, VAIDS will soon join the pool of several government programmes that were rolled out with pomp and pageantry but never achieved their objectives. Certain computer programmes have been created to facilitate the computation of cumbersome data.
Suffice to say, though, that there was a decline in non-oil collection from the N3. It should also look at how a permanent VDP can be embedded in the tax administration.
Indeed, VDPs are widely used in developed countries, helping to enhance the effectiveness of their tax administration. When records are stored in this manner over a long period of time, retrieval of such records can prove to be very difficult.
Taxes are not only about boosting government revenues. Voluntary disclosure programmes can generally be grouped into two categories, namely permanent or temporary programmes.
Lack of adequate records from the informal sector of the economy. Taxation in Nigeria, in a modern sense, however, only began in A more progressive income tax Ordinance No.
Hypothesis One H0— Effective tax administration does not lead to an increase in tax base. South Africa also operates a permanent VDP as part of its tax administration. Nevertheless, this does not alter the main gist, which is the dismal performance of the non-oil sector in terms of generating revenue for the government.
The Canadian Voluntary Disclosures Program is a permanent programme. State Internal Revenue Service Board iii. It gives individuals and companies a second chance to change a tax return that was previously filed or to file a return that should have been filed.
Ordinance- A law or rule made by an authority such as a city government.
Another major problem can be found in the method of tax collection. VDPs have been found to rake in significant funds for governments. Hypothesis Two H0— Inefficiency in tax administration does not create and avenue for tax evasion. The Commissioner, appointed by the Governor-General by notice in the Gazette now referred to as the Federal Republic of Nigeria Gazettewas responsible for the administration of the ordinance.
It involves outright fraud and deceit. In recent times, tax administration in Nigeria is vested in various tax authorities depending on the type of tax under consideration. In the case of VAIDS, some benefits to individuals and companies were also listed during the rollout, such as:The thorough application of Information Technology in tax administration in Nigeria would be a welcome change in the system as this will greatly enhance the efficiency in tax administration in Enugu state in particular and Nigeria in general.
Aug 15, · Indeed, VDPs are widely used in developed countries, helping to enhance the effectiveness of their tax administration.
Voluntary disclosure programmes can generally be grouped into two categories, namely permanent or temporary programmes. the level of the effectiveness and efficiency of tax administration and voluntary tax compliance in nigeria Abstract Taxation, in virtually all countries of the world is.
This study,EFFECTS OF INFORMATION TECHNOLOGY ON THE EFFICIENCY OF TAX ADMINISTRATION IN NIGERIA contains concise information that will serve as a framework or guide for your project work. This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue.
The year was a watershed in the tax administration of Nigeria. in that year, the professor Edozien- led study group on the review of the Nigerian tax system first identified the need to transform the out model sales tax that was then administered by the state government.Download