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An Appraisal Of An Effective Tax System (Assessment And Collection) In A Growing Economy

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– An Appraisal Of An Effective Tax System (Assessment And Collection) In A Growing Economy –

Download An Appraisal Of An Effective Tax System (Assessment And Collection) In A Growing Economy. Accounting students who are writing their projects can get this material to aid their research work.

Abstract

A society comprises of the ruling authority and the ruled subjects. As a social contract them the ruler is expected to perform same roles, be it administrative, social, economic, political, cultural or religious in return.

The ruled subjects that enjoy the benefits from those roles performance are to give something for keeping working this could be in cash or kind. In light or the above, every constituted human society. Primitive or modern, needs fund this necessitates tax and taxation.

Historical reviews of man and society review that tax exists as major source of revenue for government. More so all the religions in the world today encourage such payment.

The Nigerian tax system is a set of rules and regulations and the organs of tax administration that interact with each other to generate revenue for government.

Introduction

It is indisputable that in development countries tax has not had the desired effect on various aspects of the economy/economic level. Also, effective tax assessment and collection have not reached an appreciable level in developing countries.

This may either be due to the inadequate methods adopted or precisely as a result of inadequate, technical know-how on the rent of tax boards/authority.

Taxation is a dynamic subject, which grows with the constant change in the economic environment in which it operates, hence the need to underscore the importance of an effective tax system in a developing economy.

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