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Reflections on the Realities and Challenges of Income Tax Administration in Nigeria

Taxation, particularly income tax, is an indispensable source of government revenue. This paper examines the factors that affect tax administration in Nigeria. It explores statutory provisions and administrative challenges that affect the cost layout and actual returns of income tax revenue. While relying mainly on data generated through documentary sources, the data generated are analysed descriptively. The study underlines the need for cost effective income tax administration in Nigeria.