SEMINAR ON THE IMPACT OF PERSONAL INCOME TAX ON STANDARD OF LIVING IN NIGERIA
INTRODUCTION Prior to the emergence of the colonial masters, taxation had existed in Nigeria. According to Samuel, Simon (2011), taxation can be seen as a system of imposing an obligatory levy on all incomes, goods, services and properties of individuals, partnership, trustees, executorships and companies by the government. Yunusa (2013) asserts that income taxes (e.g. personal and company income taxes) are the most fundamental sources of revenues to all government. ...
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