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http://ngfrepository.org.ng:8080/jspui/handle/123456789/2736
Title: | TAXPAYER COMPLIANCE MANAGEMENT |
Authors: | Nigeria Governors' Forum |
Keywords: | TAXPAYER COMPLIANCE MANAGEMENT GUIDE INTERNAL REVENUE STATE |
Issue Date: | 18-Jan-2020 |
Publisher: | Nigeria Governors' Forum Publishing |
Citation: | Nigeria Governors' Forum Secretariat (2020). A Guide for State Internal Revenue Services on Taxpayer Compliance Management |
Abstract: | Ideally, the goal of every tax system should be to see that every taxpayer pays his or her tax correctly, on time and voluntarily to the government. This utopian state which implies 100 percent collection of taxes due is generally referred to as full voluntary compliance. While this would be the most ideal situation, it is not the case with tax systems around the world. By the non-compliant actions of taxpayers, whether due to ignorance, a deliberate act of avoidance or evasion, or weaknesses in tax administration, failure to comply with the tax law is inevitable. Therefore, there is usually a gap between what is collected and what is collectable; this is the tax gap. |
URI: | http://ngfrepository.org.ng:8080/jspui/handle/123456789/2736 |
ISBN: | 978-978-57761-8-8 |
Appears in Collections: | HELPDESK RESOURCE TOOLKITS |
Files in This Item:
File | Description | Size | Format | |
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TAXPAYER COMPLIANCE MANAGEMENT.pdf | 1.72 MB | Adobe PDF | View/Open |
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