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Small and medium enterprises (smes) in nigeria: problems and prospects by basil anthony ngwu onugu (fimc, fica) st clements university 2005. Taxation in nigeria - origin and importance of taxation in nigeria - the earliest trace of any form of direct taxation in nigeria even before the british. Personal income tax administration in nigeria under the review of literature the history of taxation in nigeria the present form of taxation in nigeria. Federal inland revenue service and taxation reforms in the history of modern taxation in nigeria is under the tax laws this chapter will discuss the.