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ABSTRACT


It is a well known historical fact that all over the world people regard tax payment as
something detestable and a form of punishment especially when it has t do with them
parting with their hard earned money. From time immemorial tax masters who are seen
having no concern for the welfare at the society forced people to pay taxes. It is because
of this hostile regard of taxation that today, tax payers have devised more legitimate
means to perpetrate tax offences as it relates to tax payment. The cardinal objective of
this research work is to assess the tax offences and penalties in the Nigerian Income Tax
Laws ad critically analyze the implementation of these penalties on the tax offences, the
efficiency of tax administrative machinery in dealing with such offences and finally to
make a survey into other possible ways which may most likely present appreciable
improvement of the Nigerian Tax system. The short coming involved in the collection of
tax in Nigeria include staffing, inadequate communication system, lack of coordination
between government departments, problems of identification of tax payer place of
residence, the way tax collected us being spent, lack of coordination from tax payer. The
various observations were made. Having considered some of the main set back in our tax
system there is need to advance certain recommendations which may bring about some
improvement in the system.

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TABLE OF CONTENTS
Title Page – – – – – – – – – i
Declaration – – – – – – – – – ii
Certification – – – – – – – – – iii
Dedication – – – – – – – – – iv
Acknowledgment – – – – – – – – v
Table of Statutes – – – – – – – – vi
Table of Cases – – – – – – – – vii
Abstract – – – – – – – – – ix
Table of Contents – – – – – – – – x
CHAPTER ONE
1.0 General Introduction – – – – – – – 1
1.1 Introduction — – – – – – – – 1
1.2 Objectives of the Research – – – – – – 3
1.3 Scope of the Research – – – – – – 3
1.4 Significance of the Study – – – – – – 3
1.5 Research Methodology – – – – – – 4
1.6 Organizational Layout of the Research – – – – 4
1.7 Literature Review – – – – – – – 5

CHAPTER TWO
2.0 General Outlook of the Tax Offences and Penalties – – 7
2.1 Basis of Tax Offences and Penalties – – – – 7
2.2 Statutory Tax Offences and Penalties – – – – 8
2.3 Relationship between Tax Offences and Penalties – – 12
CHAPTER THREE
3.0 Examination of Tax Offences – – – – – 16
3.1 Tax Offences under Nigerian Tax Law – – – – 16
3.1.1 Personal Income Tax Offences – – – – – 18
3.1.2 Company Income Tax Offences – – – – – 20
3.2 Other Tax Offences – – – – – – – 25
CHAPTER FOUR
4.0 Examination of Tax Penalties – – – – – 29
4.1 Penalties under Nigerian Tax Law – – – – – 29
4.1.1 Legal Proceedings – – – – – – – 31
4.1.2 Monetary Penalties – – – – – – – 33
4.1.3 Distain of Property – – – – – – – 36
4.2 Other forms of Tax Penalties – – – – – 37

CHAPTER FIVE
5.0 Conclusion – – – – – – – – – 40
5.1 Summary of Findings – – – – – – 40
5.2 Suggestions and Recommendation – – – – 43

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