the impact of the assessment and procedures for tax collection on revenue generation in BenueState: A case study of Board of Internal revenue Service (BIRS)

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RESEARCH PROJECT TOPIC ON the impact of the assessment and procedures for tax collection on revenue generation in BenueState: A case study of Board of Internal revenue Service (BIRS)

CHAPTER ONE INTRODUCTION 
1.1 Back ground to the Study
 The overriding objectives and the impact of assessment and procedures on tax collection is to ensure that all tax
payers within a defined tax jurisdiction are brought into the tax net and assessed correctly in order to plug all possible leakages for effective revenue generation.According to Ariwodola (2001) who defined tax as a compulsory levy imposed by government authority through its agents on its subjects or his properties to achieved some goals. Also, Arnold and McIntyre (2002) defined tax as acompulsory levy on income, consumptions and production of goods and services as provided by the relevant legislation. Tax is a charge imposed by government authority upon property, individuals, or transactions to raise money forpublic purposes. This definition may however be imperfect,because the study of the teaching of Christianity, Islamic and other prominent religions in the world shows that tax is a religious duty based on social and civil responsibilities(Agbetunde 2004). They all support and encouraged tax imposition either to redistribute wealth or to finance government project

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