Taxation as a major source to Government funding has been chosen as a topic for this research work because of the incessant an inevitable reduction in the growth of the economy which has it’s resources and finance from tax.
Like the individual make money to solve their unlimited needs, the Government too generated revenue for the executive of her project and provision of essential infrastructures that maker life worth living, like building of roads, schools, bridges, provision of sound education, provision of pipe borne water, defence and others.
This not withstanding there are still some degenerating problems encountered in the assessment and collection of tax in Enugu State. This is a result of inefficient tax administrative machinery, which had led to poor compliance by the taxable citizens of the State.
Based on this development, faster steps had to be taken to keep the flag of tax collection in Enugu State flying as tax is the life and brain wire of every economy.
Now that taxation is the surest and most viable source of fund its therefore necessary to re-associate all the available tax sources. This study touches all those strategic points and radial solutions so as to collect more tax for the state to maintain the ego of a major source of fund for the government.
ii Title page
iii Approval page
iv Dedication
v Acknowledgment
vii Table of contents
x Abstract
xi Preface
CHAPTER ONE
Introduction 1
1.1 Background of study 1
1.2 Statement of the problem 6
1.3 Purpose/ objectives of the study 7
1.4 Research Hypothesis 8
1.5 Significance of the study 9
1.6 Limitation of the study 10
1.7 Delimitation of the study 11
1.8 Historical background of the Board of
Internal Revenue Enugu State 12
1.9 Definition of Terms 14
Reference 16
CHAPTER TWO
2.0 Review of Related Literature 17
2.1 Importance of Taxation in Nigeria 19
2.2 People’s View About Taxation 23
2.3 Theories Purporting the Nature of Taxation 27
2.4 Types of Tax 29
2.5 Ascertainment of income for Tax purposes 32
2.6 Indirect Taxes 35
2.7 Tax Administered in Enugu State 37
2.8 Duties and Powers of the Board of Internal Revenue Enugu State 42
2.9 The Goals and Objectives to the Board of Internal Revenue 44
2.10 Organs of the Board 45
2.11 The non Tax Revenue Sources 49
References 52
CHAPTER THREE
3.0 Research Design and Methodology 53
3.1 Sources of Data 53
3.2 Survey Instruments 54
3.3 Sample Used 55
3.4 Statistical Treatment of Data 56
3.5 Techniques of Data Presentation 57
3.6 Method of Analysis 58
Reference 59
CHAPTER FOUR
4.0 Presentation ,Analysis And Interpretation Of Data 60
4.1 Data Presentation 60
Reference 84
CHAPTER FIVE
5.0 Findings, Recommendation and Conclusions. 85
5.1 Findings 85
5.2 Recommendation and conclusion 87
5.3 Summary 91
Bibliography 92
Appendix 94
Taxation As A Major Source To Government Funding. (n.d.). UniTopics. https://www.unitopics.com/project/material/taxation-as-a-major-source-to-government-funding/
“Taxation As A Major Source To Government Funding.” UniTopics, https://www.unitopics.com/project/material/taxation-as-a-major-source-to-government-funding/. Accessed 20 September 2024.
“Taxation As A Major Source To Government Funding.” UniTopics, Accessed September 20, 2024. https://www.unitopics.com/project/material/taxation-as-a-major-source-to-government-funding/
Here’s a typical structure for Taxation As A Major Source To Government Funding research projects:
- The title page of Taxation As A Major Source To Government Funding should include the project title, your name, institution, and date.
- The abstract of Taxation As A Major Source To Government Funding should be a summary of around 150-250 words and should highlight the main objectives, methods, results, and conclusions.
- The introduction of Taxation As A Major Source To Government Funding should provide the background information, outline the research problem, and state the objectives and significance of the study.
- Review existing research related to Taxation As A Major Source To Government Funding, identifying gaps the study aims to fill.
- The methodology section of Taxation As A Major Source To Government Funding should describe the research design, data collection methods, and analytical techniques used.
- Present the findings of the Taxation As A Major Source To Government Funding research study using tables, charts, and graphs to illustrate key points.
- Interpret Taxation As A Major Source To Government Funding results, discussing their implications, limitations, and potential areas for future research.
- Summarize the main findings of the Taxation As A Major Source To Government Funding study and restate its significance.
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