Examination of taxation of employment income under the Personal Income Tax Act.

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dc.contributor.authorIsau Olatunji Ahmed
dc.date.accessioned2026-05-14T10:32:46Z
dc.date.available2026-05-14T10:32:46Z
dc.date.issued2021
dc.description.abstractEvery country in the world tends to generate income through taxation. In Nigeria, taxation of employment income constitutes a major source of revenue for state governments. Over the last couple of decades, taxation of employment income has become a major source of internal generated revenue for state government. The prominence of taxation of employment income has evolved owing to the low prices of crude oil in the international market leading to reduction in revenue allocation to the States. Taxation of employment income in Nigeria is administered under the Personal Income Tax Act (PITA). This paper examines the taxation of employment income under the Personal Income Tax Act (PITA).
dc.identifier.citationKWASU Law Journal. 2(1): 94-103
dc.identifier.issn2672-4332
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/7143
dc.language.isoen
dc.publisherFaculty of Law, Kwara State University, Malete.
dc.titleExamination of taxation of employment income under the Personal Income Tax Act.
dc.typeArticle
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