Horizontal Equity of Personal Income Tax in Nigeria

Published: 13 June 2018| Version 1 | DOI: 10.17632/r3mcxhkrjb.1
Oluwadurotimi Emmanuel Obasa


The data will be used to test whether Personal Income Tax in Nigeria achieve horizontal equity i.e. equal treatment of equals in terms of income, salary, expenditure and property. Furthermore we test employees under the minimum tax provision of 1% categories as lowest earners and those under the progressive rate of 7% - 24% classified as Upper or Higher Income class while we shall also combined the whole of tax payers and salary earner of federal government employments. 1. The Data shows at least 10 variables in the First Rar file named "PITA.rar" consisting of Grade Level, Steps, MDA's , Tax Payable, Consolidate Revenue Taxable Allowance, Pension and National Housing Funds (NHF) contribution with Tax payable as the Outcome Variable. This is the extracted and Filtered Data for further analysis using appropriate statistical and descriptive statistics 2. The second file named "thesalaryscaleandtaxpayableofeachoffices.rar" is the source file that was collected from Federal Inland Revenue Service (FIRS) and 9 Federal government Institution such as Universities, Health workers. Hospital, Polytechnic and Public Officials and others


Steps to reproduce

Tax File Federal Inland Revenue Service and Unified Salary Obtained from the Federal government institutions such as Ministry, Developments Agencies and Parastatal consisting of raw data set in the excel file in rar file or folder named "thesalaryscaleandtaxpayableofeachoffices. rar" in Folder 2 The Folder 1 contained filter and Extracted data based on minimum tax rate of 1% (Worksheet 1), Progressive Tax Rate of 7%-24% (Worksheet 3), and combined minimum and progressive tax rate worksheet as (Worksheet 2) to create a Data-set in a folder named "PITA .rar".


University of Abuja Faculty of Management Sciences


Accounting, Relation of Taxation, Subsidies, and Revenue, Personal Income Tax