<p> <b>TABLE OF CONTENT </b></p><p>COVER PAGE------------------------------------------------------------------------</p><p>TITLE PAGE-------------------------------------------------------------------------i </p><p>APPROVAL PAGE------------------------------------------------------------------ii </p><p>DEDICATION-----------------------------------------------------------------------iii </p><p>ACKNOWLEDGEMENT-----------------------------------------------------------iv </p><p>ABSTRACT--------------------------------------------------------------------------v </p><p>TABLE OF CONTENT-------------------------------------------------------------vi </p><p>
Chapter ONE
: INTRODUCTION
------------------------------------------------------------------1
</p><p>1.1 BACKGROUND OF THE STUDY-------------------------------------------------------------------1 </p><p>1.2 STATEMENT OF THE PROBLEM -----------------------------------------8 </p><p>1.3 OBJECTIVE OF THE STUDY ------------------------------------------------9 </p><p>1.4 RESEARCH QUESTION -----------------------------------------------------10 </p><p>1.5 STATEMENT OF HYPOTHESIS--------------------------------------------12 </p><p>1.6 SIGNIFICANCE OF THE STUDY-------------------------------------------12 </p><p>1.7 SCOPE OF THE STUDY-----------------------------------------------------13 </p><p>1.8 LIMITATION OF THE STUDY---------------------------------------------14 </p><p>1.9 DEFINITION OF TERMS---------------------------------------------------15 </p><p>
Chapter TWO
: REVIEW OF RELATED LITERATURE
----------------------------17
</p><p> 2.1 GENERAL OVERVIEW ABOUT THE STUDY----------------------------17 </p><p>2.2 ORIGIN OF TAXATION-----------------------------------------------------20 </p><p>2.3 TAX ADMINISTRATION-------------------------------------------------------------24 </p><p>2.4 PURPOSE OF TAXATION------------------------------------------------------------27 </p><p>2.5 QUALITIES OF A GOOD TAX SYSTEM--------------------------------------------31 </p><p>2.6 CLASSIFICATION OF TAXES-------------------------------------------------------34 </p><p>2.7 ENUGU STATE BOARD OF INTERNAL REVENUE------------------------------46 </p><p>2.8 THE REVENUE GENERATION IN ENUGU THROUGH TAX -------------------48 </p><p>2.9 INADEQUATE STAFF AND FACILITIES HINDER TAX GENERATED--------49 </p><p>REVENUE IN ENUGU STATE </p><p>2.10 INCIDENCES OF TAX EVASION AND AVOIDANCE IN ENUGU STATE----52 </p><p>2.11 EFFORTS MADE BY ENUGU STATE BOARD OF INTERNAL REVENUE TO
IMPROVE REVENUE GENERATION--------------------------------------------56 </p><p>REFERENCE ------------------------------------------------------------------------62 </p><p>
Chapter THREE
: RESEARCH METHODOLOGY
--------------------------------------------- 63
</p><p>3.1 INTRODUCTION --------------------------------------------- 63 </p><p>3.2 RESEARCH DESIGN --------------------------------------------- 63 </p><p>3.3 AREA OF THE STUDY--------------------------------------------- 63 </p><p>3.4 POPULATION OF THE STUDY --------------------------------------------- 63 </p><p>3.5 SOURCES OF DATA COLLECTION-------------------------------------------- 64 </p><p>3.6 DETERMINATION OF SAMPLE SIZE ---------------------------------------------65 </p><p>3.7 METHOD OF DATA ANALYSIS --------------------------------------------- 66 </p><p>3.8 VALIDITY TEST --------------------------------------------- 68 </p><p>3.9 RELIABILITY TEST --------------------------------------------- 68 </p><p>REFERENCE </p><p>
Chapter FOUR
: PRESENTATION, INTERPRETATION AND ANALYSIS OF DATE
-------------70
</p><p>4.1 DATA PRESENTATION-------------------------------------------------------------70 </p><p>4.2 DATA ANALYSIS -------------------------------------------------------------------70 </p><p>4.3 TEST OF HYPOTHESIS -------------------------------------------------------------83</p><p>
Chapter FIVE
: SUMMARY OF FINDINGS , CONCLUSION AND
RECOMMENDATION
----92
</p><p>5.1 SUMMARY OF FINDINGS--------------------------------------------------------92 </p><p>5.2 CONCLUSION-------- --------------------------------------------------------------94</p><p> 5.3 RECOMMENDATION -------------------------------------------------------------96 </p><p>BIBLIOGRAPHY-------------------------------------------------------------------------98 </p><p>APPENDICES-----------------------------------------------------------------------------100 </p>