PETROLEUM PROFIT TAX ADMINISTRATION IN NIGERIA: AN EMPIRICAL EVALUATION
ABSTRACT The basic reasons for taxation in any economy cater on the need to raise revenue for economic and social development and to guide taxpayers behaviour. Revenue from taxation accounts for over 80% of government earnings in Nigeria, hence special attention is often paid by tax experts, economists and the larger public on how such revenue is being disbursed by government among the various economic sectors that makes up the ...
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