ABSTRACT

This study examined the challenges and prospects of tax administration in Minna, Nigeria using Mutunci Block Industry as a case study. Three research questions were formulated to guide the study. The research design adopted for the study was a descriptive survey design. The sample of the study constituted of 20 respondents. A questionnaire was used to gather data while table and simple percentage were used to analyse the data. Major findings revealed that tax administration helps in revenue generation and upholding economic growth; tax administration is challenging due to high level of illiteracy of the people; and there are solutions to tax administration in Nigeria. It was recommended availability of database of all individuals that are taxable should be created for an effective tax system and the governments should not use individuals that are unprofessional and not trained in enforcing and collecting taxes and levies.

TABLE OF CONTENTS

TITLE PAGE       ……………….…………………………………………………i 

DEDICATION …………………………… ……..………………………………ii

DECLARATION ……………………………….…………………………….......iii

CERTIFICATION ………………………………………………………………..iv

ACKNOWLEDGEMENTS …………………………………..………………….v

TABLE OF CONTENTS …………………………………………….…………..vi

LIST OF TABLES …………………………………………………………….…ix

ABSTRACT ……………………………………………………………………….x

CHAPTER ONE

1.0     INTRODUCTION………………………………………………………….1

1.1     Background to the Study…………………………………………... ………1

1.2     Statement of the Problem …………………………………. ……………….5

1.3     Objective of the Study ……………………………………….. …….............6

1.4     Research Questions ………………………………………....……................6

1.5     Scope of the Study …………………………………………………………7

1.6     Significance of the Study ………………………………………………….7

1.7Definition of Terms…………………………………………………………8

CHAPTER TWO

2.0REVIEW OF RELATED LITERATURE ……………………………...10

2.1     Introduction ………………………………………………………………..10

2.2     Taxation and Tax Administration………………………………………….10

2.3Characteristics of a good tax system………………………………………13

2.4Prospects of Tax Collection………………………………………………..15

2.5Registrations of Taxpayers…………………………………………………16

2.6Purpose of Taxation………………………………………………………...17

2.7Classification of Taxation…………………………………………………..18

2.8Principles of Taxation………………..…………………………………….20

2.9Tax Policy…………………………….……………………………………21

2.10       The Challenges of the Nigerian tax system………………………………22

CHAPTER THREE

3.0  METHODOLOGY…………..………………………………………….....26

3.1     Introduction …………………………………………..…..…. …...............26

3.2     Research Design ……………………………………….…………………..26

3.3     Population of the Study ……………………………….…………………..26

3.4     Sample Size and Sampling Procedure …………………………………….27

3.5     Instrumentation …………………………………….……..………… …….27

3.6     Validity and Reliability of the Instrument …………….…………………..27

3.7     Method of Data Collection ………………………….……………..……...28

3.8     Method of Data Analysis ……………………………………………….....29

CHAPTER FOUR

4.0                  DATA PRESENTATION, ANALYSIS AND INTERPRETATION………………30

4.1     Introduction …………………………………….………………………….30

4.2     Presentation of Data ……………………………………………………….30

4.3     Data Analysis and Results……………………………………….................30

4.4     Analysis of Respondents Personal Data……………………………………31

4.5     Analysis of Research Questions……………………………………………32

4.6     Discussion of Findings …………………………………………………….44

CHAPTER FIVE

5.0                  SUMMARY, CONCLUSION AND RECOMMENDATIONS…………….46

5.1     Introduction …………………………………………………….................46

5.2     Summary ………………….……………………………………... ……….46

5.3     Conclusion……………………….. ………………………… ……………47

5.4     Recommendations..………………………..……………………................48

5.5     Suggestions for Further Research ………………...……………………….48

REFERENCES ……………………………………………..……………...50

          APPENDICES ……………………………………………………………..47