Brief Introduction

Government all over the world undertakes huge public expenditures on behalf of their citizens such as the provision of infrastructure in form of reads, bridges, and social services. To meet up these numerous wants and obligations, the government requires a substantial (huge) amount of funds.

Such funds are usually generated from various sources, which include the imposition of government compulsory levies. Thus, the versatility and imposition of government compulsory levies. Thus, the versatility and importance of taxation cannot be overemphasized.

In fact, taxation serves as one of the government’s fiscal policy measures used in stabilizing the economy. For instance, it can be used to curtail the velocity of money when inflation arises. Taxation does not only serve as an effective way of income re-distribution among the citizen of a nation but also as a tool for reprising to discourage the use of certain harmful products.

Furthermore, taxation plays a crucial role in promoting and enhancing economic activity and sustainable growth and development. Through taxation, the government ensures that resources the channeled properly towards important projects in the society (Emeni 2000)

Table of Contents

Abstract
CHAPTER ONE: INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Research Problem
1.3 Objectives of the Study
1.4 The Research Hypothesis
1.5 Significance of the Study
1.6 Limitation of the Study
1.7 Research Methodology
1.8 Definition of Terms
References

CHAPTER TWO: LITERATURE REVIEW
2.0 Introduction
2.1 Review of Some Definitions of Tax and Taxation
2.2 Historical Outline and Purpose of Taxation
2.3 The Structure of the Tax System in Nigeria
2.4 Administration of Companies Income Tax
2.5 Composition of the Board
2.6 Power and Duties of the Board
2.7 Organization Structure
2.8 Companies Income Tax Rates
2.9 Tax Evasion and Avoidance
2.10 Problems of Tax Administration in Nigeria
2.11 Roles of Companies Income Tax in Nigeria
2.12 Computation of Tax Liability
2.13 Filling of Returns
2.14 Loss Relief and Capital Allowance
2.15 Procedure for Assessment
2.16 Procedure for Collection of Companies Income Tax
2.17 Enforcement Procedure
2.18 Minimum Tax Computation
2.19 Offences and Penalties of Companies Income Tax
References

CHAPTER THREE: RESEARCH METHODOLOGY
3.0 Introduction
3.1 Research Design
3.2 Population of the Study
3.3 Sampling Procedure
3.4 Data Collection Method
3.5 Source of Data
3.6 The Research Instrument
3.7 Data Analysis Method
References

CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS
4.0 Introduction
4.1 Data Presentation
4.2 Statistical Presentation Of Respondents
4.3 Descriptive Analysis of Questions in Section B of the Questionnaire
4.4 Test Of Hypotheses

CHAPTER FIVE: RESEARCH FINDINGS, SUMMARY, CONCLUSION AND RECOMMENDATION
5.0 Introduction
5.1 Research Findings
5.2 Conclusion
5.3 Recommendations
Bibliography