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ROLES OF TAX AUTHORITY IN THE PREVENTION AND DETECTION OF TAX FRAUD IN NIGERIA

CHAPTER ONE INTRODUCTION 1.0. BACKGROUND TO THE STUDY Taxation is not a new word in Nigeria or the world as a whole. In Nigeria, taxation has been in existence even before the coming of the colonial men or the British. Taxation can be defined as the system of imposing a compulsory levy on all income, goods, services, and properties of individuals, partnerships, trustees, executorships, and companies by the government (Samuel ...

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