Horizontal Equity of Personal Income Tax in Nigeria

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

本数据集旨在检验尼日利亚个人所得税是否实现了横向公平，即就收入、薪酬、支出和财产而言，对同等地位者的同等对待。此外，我们还测试了按照最低税率规定，即1%税率类别下的最低收入者，以及按照7%至24%的累进税率分类的.upper 或 higher income class的员工。同时，我们还将所有纳税人以及联邦政府雇员的薪酬收入者合并。数据集包含至少10个变量，位于名为“PITA.rar”的第一压缩文件中，这些变量包括等级水平、步骤、MDA机构、应缴税额、综合收入税可扣除津贴、养老金及国家住房基金（NHF）缴纳额，其中应缴税额作为结果变量。这些数据经过提取和筛选，以便进行进一步的统计和描述性统计分析。第二个名为“thesalaryscaleandtaxpayableofeachoffices.rar”的文件是源文件，数据来源于联邦内陆税务局（FIRS）以及9个联邦政府机构，如大学、医务人员、医院、理工学院和公职人员等。