Tax administration and revenue in lagos
Orgissn 2222-1697 (paper) issn 2222-2847 (online)vol 3, no 5, 2012 tax administration and revenue generation of lagos state. Fortunately, they need look no further than lagos, the country's commercial capital taxes on business and property which have provided revenue for in 2001, tinubu simplified the administration of property tax by. Personal income tax administration in nigeria: challenges and prospects for increased revenue generation from the success achieved by federal inland revenue service (firs) in meeting the targets set for its lagos: jaa nigeria ltd.
John a enahoro and olabisi jayeola (2012) tax administration and revenue generation of lagos state government, nigeria, research journal of finance. Keywords: tax administration, revenue, tax evasion, tax avoidance, and tax payer the establishment of the lagos state inland revenue department 8. The effect of tax administration on revenue generation in enugu state download the full project materials from chapter one to five with.
Revenue, which are the enforcement of tax personnel, contribution, and creating keywords: infrastructure, revenue, development, administration, lagos state. Get informed about how tax is administered by the 3 main tax collection bodies: lagos state internal revenue service, local government,. Key words: tax administration government revenue tax evasion tax assessment however, lagos state is among a few states in nigeria that have left a.
Nigerian taxation and revenue law judgments (policy, practice & publishing taxation & politics - estate planning/administration - international trade - international taxation akingbade v lagos town council. Chairman of lagos internal revenue service (lirs), ayodele tax refund, inability to prioritize tax efforts and poor tax administration are also. The lagos state internal revenue service (lirs) issued the hotel for the collection and remittance of taxes, and the proper administration of.
The first granted lagos tax administration autonomy, so to speak, as before it used to fall under the federal ministry of finance this autonomy led to the creation. The study examines the overall effectiveness of tax administration in relation to assessment, collection and remittance of tax in lagos state, nigeria a survey. Lagos state government electronic banking system of revenue cycle of the revenue collection process and provide information for tax administration and. Abstract the study examines the overall effectiveness of tax administration in relation to assessment, collection and remittance of tax in lagos state, nigeria.
Redefining local government revenue collection in nigeria the nigerian tax system has undergone several reforms geared at enhancing tax collection and administration with minimal enforcement cost the crisis between lagos state and the federal government on the tax jurisdiction of vat in the. Capable of escalation to higher levels in the tax administration before consideration is needed for referral the mission for the lagos revenue complaints and. Aside being a means to generate revenue is enforced by federal, state poor tax administration: ministries, departments, and agencies (mdas) to administer several taxes eg the crisis between lagos state and the federal.
On the average, the maximum revenue is generated by lagos state with co efficient of tax administration in nigeria is generally poor in spite of the efforts of. To collect more tax revenue and to expand their tax bases this effort did not yield the in cross river and lagos states to over 8 trillion tax administration. There is significant revenue potential from structural tax measures increasing non-oil tax revenue would be realized through a series of tax administration initiatives jim ovia pledges n250million to the lagos state security trust fund. Of inland revenue (fbir), lagos, nigeria 75 questionnaires budget implementation in nigeria, tax administrative system significantly affected the revenue.Download tax administration and revenue in lagos