IMPROVING TAX AUDIT AND INVESTIGATIONS IN NIGERIA
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Taxation worldwide constitutes a major source of revenue to the government for the funding of their capital and recurrent expenditures. Taxation is defined as compulsory levy imposed directly or indirectly by the government of a state against the income, profit and wealth of the individual partnership and corporate entities for the purpose of providing social amenities to the people. For example, reduction in ...
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