The Problem of Tax Administration and Enforcement in Nigeria.

      Аннотация: Tax Administration is the implementation of tax laws, while enforcement is to enforce tax collection through legal means. Adams identifies an efficient tax administration as one of the qualities of a good tax system. The tax administrators are often confronted with numerous challenges in during the course of tax administration and enforcement. Nigeria tax administrators are not left out. This book highlights some of the challenges faced by tax administrators in Nigeria.

Ключевые слова: laws, Nigeria, Tax Administration, tax enforcement