PERSONAL INCOME TAXATION INCIDENCE IN NIGERIA ECONOMY: IMPLICATION & EFFECT ON EMPLOYEES
CHAPTER ONE 1.0 INTRODUCTION The concept taxation has been in practice in Nigeria prior the advent of British who colonized Nigeria, though it was practiced in various forms by the various communities in the Northern, Western and Eastern Nigeria. In the Northern more definite organized and sophisticated tax system was operational than anywhere else in the country. The following forms of taxation was recognized; Zakat. tax levied on Moslems for charity ...
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