CHAPTER ONE: INTRODUCTION
1.1 Background
1.2 Statement of the Problem
1.3 Objectives of the Study –
1.4 Scope of the Study
1.5 Significance/Justification of the Study –
1.6 Research Methodology –
1.7 Literature Review
CHAPTER TWO: DEFINITION AND CONCEPTUAL CLARIFICATIONS OF KEY TERMS
2.1 Definition
2.2 Distinction between Tax and Revenue
2.3 Administrative Reforms –
2.4 Objectives of Nigeria Tax System –
2.4.1 To Promote Fiscal Responsibility and Accountability
2.4.2 To Facilitate Economic Growth and Development –
2.4.3 To Provide the Government with Stable Resources for the Provision of
Public Good and Services-
2.4.4 To Address Inequalities Income Distribution –
2.4.5 To Provide Economic Stabilization
2.4.6 To Pursue Fairness and Equity
2.4.7 To Correct Market Failures or imperfections –
2.5 Principles of Nigeria Tax System
2.5.1 Simplicity, Certainty and Clarity
2.5.2 Flexibility –
2.5.3 Low Compliance Cost
2.5.4 Low Cost of Administration –
2.6 Nigerian Tax System
2.6.1 Tax Policies
2.6.1.1 Rationale for and Purpose of the Policy
2.6.2 Tax Laws –
2.6.3 Tax Administration
2.7 Nigerian Tax Laws
CHAPTER THREE: EVALUATION OF FEDERAL INLAND REVENUE SERVICE
3.1 Introduction
3.1.1 Establishment and Powers of the Service –
3.1.2 Organizational Re-Structuring –
3.1.3 Challenges Posed By the Pre 2004 Structure –
3.1.4 The Evolution of Integrated Tax Office and Large Tax Offices
3.2 Modernization of the Management of Tax Authority in Nigeria.
3.2.1 Modernization of the FIRS
3.2.2 Changes Brought About By the Modernization
3.3 Problems of Tax Authorities in Nigeria
3.4 Bridging the Gap between the Tax Payers and Tax Administrators
3.4.1 Bridging Tax-Compliance Gap
3.5 Achieving Voluntary Compliance through Self Assessment
3.6 Reforms in the Self Assessment Regime in Nigeria: The Implications
on Tax Payer –
3.6.1 Legal Basis, Date of Commencement and Scope of the Regulations
3.6.2 Mode of Filling Self Assessment Returns –
3.6.3 Time for Filling Self Assessment Returns –
3.6.4 Extension of Time for Filling Returns
3.6.5 Payment of Self Assessed Tax
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3.6.6 Administrative Assessment
CHAPTER FOUR: EXAMINATION OF NIGERIAN TAX REFORMS
4.1 Introduction
4.2 Background to the Ongoing Tax Reforms
4.3 Objectives of the Tax Reforms –
4.4 Necessity for Tax Reforms –
4.5 Need for Tax Policy Reforms –
4.6 Tax Policy Reforms –
4.6.1 Legislative Reforms –
4.6.2 Administrative Reforms –
4.6.3 Government
4.6.4 International Agencies
4.6.5 Media
4.7 Past Efforts of Tax Reforms
4.7.1 Tax Reforms Pre-2007
4.7.1.1 1978 Tax Reform – Tax Force on Tax Administration –
4.7.1.2 1991 Study Group on Nigerian Tax System and Administration –
4.7.1.3 2002 Study Group on Review of Nigerian Tax System
4.7.1.4 National Tax Policy
4.7.1.5 Tax Bills –
4.7.2 Tax Reforms Post 2007 –
4.7.2.1 The Laws Reviewed
4.7.2.2 Companies Income Tax (Amendment) Act 2004 –
4.7.2.3 FIRS Establishment Act 2007 –
4.7.2.4 Power to Distraint –
4.7.2.5 Establishment of Tax Appeal Tribunal (TAT) –
4.7.2.6 Value Added Tax (Amendment) Act 2007 –
4.8 Ongoing Reforms of FIRS –
4.8.1 Taxpayer Identification Number (TIN)
4.8.2 An Expansion of Treaty Network –
4.9 An Overview of the Tax Reform –
CHAPTER FIVE: SUMMARY, RECOMMENDATIONS AND CONCLUSIONS
5.0 Summary –
5.1 Introduction –
5.1 Findings –
5.2 Recommendations –
5.3 Conclusion –
Bibliography –