Tax Enforcing of the Sels employed persons income in Nigeria: Issues, challenges and Solutions

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Faculty of Law, Lead City University


This paper examines the challenges in the effort of generating revenue from self-employed persons in Nigeria. The result of the study reveals that the problem of revenue generation from self employed persons through tax is endemic, ineffective and encourages tax evasion. In order to check this, the paper recommends that the personal income tax law be amended to provide for distinct manner by which self employed persons should keep their book of account to ensure transparency, tax evasion should be viewed as a severe offence like homicide and armed robbery with seven punishment save death penalty. Special unit be created from the present Economic and Financial Crime Commission to handle cases related to tax offences and tax offenders only



self employed person income, tax ebforcing


Lead City University Law Journal