Promotion of Companies Income Tax Compliance in Nigeria - Couverture souple

Anyebe, Joseph Uche

Couverture souple

ISBN 10 : 6202553588 ISBN 13 : 9786202553582

Editeur : LAP LAMBERT Academic Publishing, 2020

Synopsis

The amount that companies contribute to the coffers of the government in the form of income tax is no doubt a veritable source of governmental revenue. It therefore means that, non-compliance by companies in the fulfillment of income tax obligations may have dire consequences on the revenue generation drive of any government which would in turn affect the ability of the government to deliver on its promises to the governed.This book takes a look at how the profits or income of companies are subjected to tax in Nigeria in line with the provisions of the extant law governing the taxation of companies income in Nigeria. These lofty provisions of the law on companies income tax, however cannot implement themselves, as such, the various institutions and the mechanisms that they put in place in the enforcement of companies income tax in Nigeria in a bid to give effect to the letters of the law were discussed in details in the book. Despite these lofty provisions of the law and the various institutions that are in place to ensure enforcement, one can't help but wonder why non-compliance in the payment of companies income tax is still very much prevalent in Nigeria.

Détails de l'édition

• Éditeur: LAP LAMBERT Academic Publishing
• Date d'édition: 2020
• Langue: anglais
• ISBN 10: 6202553588
• ISBN 13: 9786202553582
• Reliure: Broché
• Nombre de pages: 156
• Coordonnées du fabricant: non disponible
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