BIBLIOGRAPHIC INFORMATION ON TAXATION IN NIGERIA (2008-2014)
INDEX COMPILATION OF TAXATION IN NIGERIA (2008 – 2014)
PREFACE
This bibliography is on taxation. It is meant to satisfy the research needs of both student and lecturers. The inadequate availability of information for student and researcher in the field of taxation has been a major problem in the world of academics.
This factor has been the highest motivation in the compilation of the bibliography. I hope it will be useful for student, lecturers and scholars of all grades, who are seeking information on the best text to taxation.
In the course of the compilation of this work, courses use explored and exploited including books, articles, books reviews, journals, magazines and newspapers.
TABLE OF CONTENTS
TITLE PAGEi
APPROVAL PAGEii
ACKNOWLEDGEMENT iii
PREFACEv
DEDICATIONvi
INTRODUCTIONvii
TABLE OF CONTENTxii
BIBLIOGRAPHIC ENTRIES1
AUTHOR INDEX4
CHRONOLOGICAL INDEX5
SOURCE INDEX6
INTRODUCTION
This complication dealt with taxation as a subject, its principles objectives, classes, purpose and effect in any given economy weather.
Taxation is a compulsory but non-punitive levy on properties, the income of individual and cooperation bodies. The money raised there constitutes part of the source of finance for general government expenditure in the economy. It involves the transfer of resources or income from the private sector to the public sector in order to accomplish or achieve some of the major economic social and economic responsibilities under taken by the government.
Taxation according to the encyclopaedia is the process by which the people pay for the expenses of the government.
The system of taxation taxes is classified as progressive proportional or regressive according to the percentage of income they take as income rises or falls.
a.Progressive Tax System: Under the progressive taxation, the higher the proportion of income, which is taken away as tax and lower the income, the proportion of income taken away an increasing proportion of raises.
b.Proportional Tax System: This system whereby the rate of taxation is small for all human earners.
c.Regressive Tax System: The higher the income the lower the percentage income which is taken away as tax. Regressive taxation s common where the rich and poor have to pay some amount of money as tax, either directly as poll tax indirectly in the form of higher prices. A goods and services consumed by both rich and poor. In West Africa, most taxes are regressive since people in the various communities are usually asked to pay a certain fixed sum of money toward the certain development project. Irrespective of income and also since indirect taxes like import and export duties from a greater proportion of government revenues.