Enforcement of Informal Sector Taxation to Expand Revenue Base in Nigeria: A Review
This paper evaluates the enforcement of informal sector taxation. It shall focus on the self-employed and Small and Medium-Scale Enterprises (SMEs) in order to expand revenue base in Nigeria. It attempts to answer the main question – how to bring into tax net, the hithertho untapped segment, called ‘’informal sector economy’’. Taxation sensitization of informal […]
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