Beschreibung
The amount that companies contribute to the coffers of the government in the form of income tax is no doubt a veritable source of governmental revenue. It therefore means that, non-compliance by companies in the fulfillment of income tax obligations may have dire consequences on the revenue generation drive of any government which would in turn affect the ability of the government to deliver on its promises to the governed.This book takes a look at how the profits or income of companies are subjected to tax in Nigeria in line with the provisions of the extant law governing the taxation of companies income in Nigeria. These lofty provisions of the law on companies income tax, however cannot implement themselves, as such, the various institutions and the mechanisms that they put in place in the enforcement of companies income tax in Nigeria in a bid to give effect to the letters of the law were discussed in details in the book. Despite these lofty provisions of the law and the various institutions that are in place to ensure enforcement, one can't help but wonder why non-compliance in the payment of companies income tax is still very much prevalent in Nigeria.
Autorenporträt
Mr. Joseph Uche Anyebe hails from Otobi-Akpa in Otukpo LGA of Benue State, Nigeria. He graduated with a Second Class Honours (Upper Division) from the prestigious Faculty of Law, Benue State Univ. and proceeded to the Nigerian Law School, where he also graduated with a Second Class Honours (Upper Division). He was thereafter called to the Nig. Bar.
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