ABSTRACT
This research was carried out for purpose of surveying and analyzing the system of internal revenue collection and enforcement procedures and to identify areas to improvement on the administrative system.The first chapter is an introduction of the research work. It contains the purpose of study, significance of study, statement of problems, and limitation of study.
Chapter 11 contains the review of related literature in the study under the following classified heading purpose and objective of tax administrations. It contains historical background, administrative organization and enforcement procedures.
Chapter 111 contains summary of finding, conclusion and recommendation drawn from the field survey.
TABLE OF CONTENT
COVER PAGE ITITLE PAGE II
APPROVAL PAGE III
DEDICATION VI
ABSTRACT V
ACKNOWLEDGEMENT VI
TABLE OF CONTENTS VII
CHAPTER ONE
1.1 INTRODUCTION 1
1.2 PURPOSE OF STUDY 7
1.3 SIGNIFICANCE OF STUDY 7
1.4 WORKING HYPOTHESIS 8
1.5 LIMITATION OF STUDY 9
1.6 STATEMENT OF PROBLEMS 10
1.7 DEFINITION OF TERMS 10
CHAPTER TWO
2.1 PURPOSE AND OBJECTIVE OF TAX 13
2.2 HISTORICAL BACKGROUND 16
2.3 ADMINISTRATIVE PROCEDURES 19
2.4 ENFORCEMENT PROCEDURES 20
2.5 OBJECTION AND APPEALS 23
2.6 TAX EVASION 23
CHAPTER THREE
3.1 SUMMARY OF FINDINGS 27
3.2 CONCLUSION 28
3.3 RECOMMENDATION 29
