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A critical appraisal of the components of taxation in Nigeria and proposals for law reforms

 
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INTRODUCTION

Tax has been variously defined over the years. These definitions, when looked at as a whole gives a more comprehensive picture of the phenomenon as opposed to a single definition. According to the Oxford English Dictionary the word ‘tax' refers to a compulsory contribution to the support of government levied on persons, property, income, commodities, transactions, etc, now at a fixed rate mostly proportionate to the amount on which the contribution is levied. While this serves i...

Approximate word count: 2957
Approximate pages: 12 (250 words per double-spaced page)

 
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