THE ADMINISTRATION OF INCOME TAX OF SELF-EMPLOYED PERSONS IN ENUGU STATE
ABSTRACT This study is prompted by the meager federal revenue receivable by Enugu State as a result of its low position on the scale of federal revenue allocation among states in Nigeria. Consequently, the state has to rely on internally generated revenue for its projects. To boost this internal revenue generation, the present structure in the state Board of Internal Revenue in relation to income tax of self-employed was critically ...
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