International records / OpenAlex research

APPRAISING THE ROLE OF THE FEDERAL INLAND REVENUE SERVICE IN THE ENFORCEMENT OF TAX LAWS IN NIGERIA

Taxation is one of the avenues by which governments worldwide realize revenue to fund critical expenditures such as defense, law and order, health services, education, social welfare and economic infrastructure. Taxation from time immemorial has been deployed by government as fiscal weapon to plan and direct the economy to bring about economic growth and development. It has also served the useful egalitarian purpose as instrument for social equalization. It is the goal of every tax system that taxes are yielded voluntarily or compelled at very minimal compliance cost’. Since the discovery of c…