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COMPILATION ON BIBLIOGRAPHIC ABSTRACT AND INDEX BIBLIOGRAPHIC INFORMATION ON TAXATION IN NIGERIA

CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

Taxation is a critical aspect of economic policy and administration that plays a significant role in shaping the fiscal landscape of any nation. In Nigeria, taxation has evolved over the years from a rudimentary system to a more complex and structured framework designed to address the diverse economic needs of the country (Okafor, 2021). The Nigerian tax system is characterized by a variety of taxes, including corporate income tax, personal income tax, value-added tax, and customs duties, each contributing to the government's revenue stream (Afolabi & Olufunke, 2019).

The evolution of Nigeria's taxation system has been influenced by various factors, including economic reforms, political changes, and global economic trends. The introduction of new tax laws and the establishment of tax authorities such as the Federal Inland Revenue Service (FIRS) have been pivotal in shaping the current tax environment (Adewale & Ajibola, 2020). These changes reflect the government's efforts to enhance tax compliance, improve revenue generation, and ensure equitable distribution of the tax burden (Oba, 2022).

A key aspect of understanding taxation in Nigeria is examining the bibliographic information available on the subject. Bibliographic abstracts and indexes provide a comprehensive overview of the research and literature related to taxation, offering valuable insights into the historical and current perspectives on the topic (Ogunleye, 2021). By compiling and analyzing bibliographic information, researchers can identify trends, gaps, and areas for further investigation in the field of taxation (Ojo, 2023).

Recent studies highlight the impact of taxation on various aspects of the Nigerian economy, including economic growth, investment, and public service delivery (Idris & Sulaimon, 2021). For instance, research has shown that effective tax policies can enhance revenue generation and contribute to economic stability, while inefficient tax systems may hinder economic development and exacerbate income inequality (Yusuf & Hassan, 2020). The availability of accurate and up-to-date bibliographic information is essential for policymakers, researchers, and practitioners to make informed decisions and formulate effective tax strategies (Adewale & Oladapo, 2022).

In addition, the role of technology in tax administration has become increasingly important, with digital tools and platforms facilitating tax compliance and enforcement (Olatunji, 2023). The advent of electronic tax systems and online platforms has improved efficiency and transparency in tax collection, reducing the burden on taxpayers and enhancing government revenue (Ibrahim & Usman, 2021).

The study of bibliographic information on taxation in Nigeria also involves analyzing the contributions of various authors and institutions to the body of knowledge on the subject (Akintoye & Ajayi, 2019). Understanding the contributions of different scholars and researchers helps in evaluating the depth and breadth of research on taxation and identifying areas that require further exploration (Afolabi, 2022).

In conclusion, the background of this study underscores the importance of compiling and analyzing bibliographic information on taxation in Nigeria. By examining the historical and current perspectives on taxation, researchers can gain valuable insights into the dynamics of the Nigerian tax system and contribute to the development of effective tax policies and practices.

1.2 Statement of the Problem

Despite the significant role of taxation in the Nigerian economy, there remain critical challenges in its administration and implementation. Issues such as tax evasion, inadequate tax infrastructure, and inefficient tax policies undermine the effectiveness of the Nigerian tax system. The problem is compounded by a lack of comprehensive bibliographic information that hinders the understanding of taxation trends and practices in Nigeria. This study aims to address these gaps by compiling and analyzing bibliographic abstracts and indexes on taxation in Nigeria to provide a clearer understanding of the current state of research and its implications for tax policy and administration.

1.3 Objectives of the Study

The main objective of this study is to determine the current state of bibliographic information on taxation in Nigeria and its impact on tax policy and administration. Specific objectives include:

i.               To evaluate the impact of bibliographic information on the development of tax policies in Nigeria.

ii.              To determine the effectiveness of existing tax administration practices based on bibliographic data.

iii.            To find out the gaps in current research on taxation and propose areas for further investigation.

1.4 Research Questions

i. What is the impact of bibliographic information on the development of tax policies in Nigeria? ii. What is the effectiveness of existing tax administration practices based on bibliographic data? iii. How does the current research on taxation in Nigeria highlight gaps and propose areas for further investigation?

1.5 Research Hypotheses

Hypothesis I

H0: There is no significant impact of bibliographic information on the development of tax policies in Nigeria.

H1: There is a significant impact of bibliographic information on the development of tax policies in Nigeria.

Hypothesis II

H0: There is no significant relationship between existing tax administration practices and bibliographic data.

H2: There is a significant relationship between existing tax administration practices and bibliographic data.

Hypothesis III

H0: There is no significant gap in the current research on taxation in Nigeria.

H3: There is a significant gap in the current research on taxation in Nigeria.

1.6 Significance of the Study

This study is significant as it provides a comprehensive overview of bibliographic information on taxation in Nigeria, which is crucial for understanding the current state of research and its implications for tax policy and administration. By identifying gaps in the existing literature and evaluating the impact of bibliographic data on tax policies, the study offers valuable insights for policymakers, researchers, and practitioners. It also contributes to the development of more effective tax strategies and enhances the overall efficiency of the Nigerian tax system.

1.7 Scope of the Study

The scope of this study includes an analysis of bibliographic abstracts and indexes related to taxation in Nigeria. It covers various aspects of the Nigerian tax system, including tax policies, administration practices, and the impact of bibliographic information on these areas. The study focuses on recent research and literature from 2018 to the present to ensure the relevance and accuracy of the findings.

1.8 Limitations of the Study

The study may face limitations related to the availability and accessibility of comprehensive bibliographic data on taxation in Nigeria. Additionally, the reliance on secondary data sources may introduce biases or inaccuracies in the analysis. The study also focuses primarily on recent literature, which may not fully capture historical trends or older research findings.

1.9 Definition of Terms

Bibliographic Information: Data and references related to academic and research publications on a specific topic, including abstracts, indexes, and citations.

Taxation: The process by which governments collect financial contributions from individuals and businesses to fund public expenditures.

Tax Policy: The principles and guidelines established by the government to regulate taxation and achieve economic and social objectives.

Tax Administration: The processes and practices involved in the implementation and enforcement of tax laws and regulations.

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