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

本数据集将用于检验尼日利亚个人所得税（Personal Income Tax）是否实现横向公平（horizontal equity），即对收入、薪资、支出及财产状况相同的群体实行同等征税待遇。此外，本研究将对三类样本开展检验：一是适用1%最低税收条款的雇员，划为最低收入群体；二是适用7%至24%累进税率的雇员，划为中高收入群体；同时还将整合联邦政府雇员中的全体纳税人和薪资领取者样本进行综合分析。

1. 首个RAR压缩文件名为"PITA.rar"，其中包含至少10个变量，具体包括职级（Grade Level）、薪级档位（Steps）、MDA's、应缴税额（Tax Payable）、综合收入应税津贴（Consolidated Revenue Taxable Allowance）、养老金及国家住房基金（NHF）缴存额，其中应缴税额作为因变量（Outcome Variable）。该数据集为经提取与筛选后的数据集，可用于后续采用恰当的统计方法与描述性统计开展分析。

2. 第二个压缩文件名为"thesalaryscaleandtaxpayableofeachoffices.rar"，为原始数据源文件，采集自联邦内陆税务局（FIRS）以及9家联邦政府机构，样本涵盖大学、医护人员、医院、专科院校及公职人员等群体。