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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Income tax administration and the personal tax needs of the six northern states of Nigeria
Author:Rupley, Lawrence A.ISNI
Year:1973
Periodical:Quarterly Journal of Administration
Volume:8
Issue:4
Pages:381-395
Language:English
Geographic term:Northern Nigeria
Subject:income tax
Abstract:In the northern states of Nigeria, income taxes on persons include a) personal income tax collected either through P.A.Y.E. or direct assessment, b) community tax, c) cattle tax. Sections: Personal Income Taxes and economic development - Administrative aspects of the use of personal income taxation in Nigeria - Personal Income Taxes in the Northern States - The future: more personal income taxation? Notes, tables: Revenue from Individual Income Taxes as a percentage of total tax revenue in various countries, 1961 - Personal Income Tax rates in Benue-Plateau State, Kwara State, North Central State, North Eastern State, North Western State, March 31, 1973 - Personal Income Tax rates in Kano State, March 31, 1973 - Personal Income Tax rates on all Armed Forces Personnel and on Foreign Service Officers overseas, March 31, 1973 - Actual revenue from Income Taxes on persons as a percentage of total actual recurrent revenue, six States - Import duties and total Federal revenue, Nigeria.
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