PROCEDURE, PROBLEM AND PROSPECTS OF PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY There has been in existence various tax policies before the enactment of the direct tax ordinance by Fredrick Lugard in 1946. However, the deficiency of the ordinance was dealt with within 1950 through the introduction of basic principles of taxing income of individuals other than Limited Liability Company. The original purpose of taxation was to raise money to finance public expenditure since 1940 ...
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