THE EFFECT OF TAX ADMINISTRATION ON REVENUE GENERATION IN ENUGU STATE.
Table Of Contents
- <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>
- 1.1BACKGROUND OF THE STUDY-1 </p><p>
- 1.2STATEMENT OF THE PROBLEM -8 </p><p>
- 1.3OBJECTIVE OF THE STUDY -9 </p><p>
- 1.4RESEARCH QUESTION -10 </p><p>
- 1.5STATEMENT OF HYPOTHESIS-12 </p><p>
- 1.6SIGNIFICANCE OF THE STUDY-12 </p><p>
- 1.7SCOPE OF THE STUDY-13 </p><p>
- 1.8LIMITATION OF THE STUDY-14 </p><p>
- 1.9DEFINITION OF TERMS-15 </p><p>
Chapter TWO
LITERATURE REVIEW
- 17 </p><p>
- 2.1GENERAL OVERVIEW ABOUT THE STUDY-17 </p><p>
- 2.2ORIGIN OF TAXATION-20 </p><p>
- 2.3TAX ADMINISTRATION-24 </p><p>
- 2.4PURPOSE OF TAXATION-27 </p><p>
- 2.5QUALITIES OF A GOOD TAX SYSTEM-31 </p><p>
- 2.6CLASSIFICATION OF TAXES-34 </p><p>
- 2.7ENUGU STATE BOARD OF INTERNAL REVENUE-46 </p><p>
- 2.8THE REVENUE GENERATION IN ENUGU THROUGH TAX -48 </p><p>
- 2.9INADEQUATE STAFF AND FACILITIES HINDER TAX GENERATED-49 </p><p>REVENUE IN ENUGU STATE </p><p>
- 2.10INCIDENCES OF TAX EVASION AND AVOIDANCE IN ENUGU STATE-52 </p><p>
- 2.11EFFORTS 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>
- 3.1INTRODUCTION - 63 </p><p>
- 3.2RESEARCH DESIGN - 63 </p><p>
- 3.3AREA OF THE STUDY- 63 </p><p>
- 3.4POPULATION OF THE STUDY - 63 </p><p>
- 3.5SOURCES OF DATA COLLECTION- 64 </p><p>
- 3.6DETERMINATION OF SAMPLE SIZE -65 </p><p>
- 3.7METHOD OF DATA ANALYSIS - 66 </p><p>
- 3.8VALIDITY TEST - 68 </p><p>
- 3.9RELIABILITY TEST - 68 </p><p>REFERENCE </p><p>
Chapter FOUR
DATA PRESENTATION AND ANALYSIS
- PRESENTATION, INTERPRETATION AND ANALYSIS OF DATE -70 </p><p>
- 4.1DATA PRESENTATION-70 </p><p>
- 4.2DATA ANALYSIS -70 </p><p>
- 4.3TEST OF HYPOTHESIS -83</p><p>
Chapter FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
- OF FINDINGS , CONCLUSION AND RECOMMENDATION -92 </p><p>
- 5.1SUMMARY OF FINDINGS-92 </p><p>
- 5.2CONCLUSION- -94</p><p>
- 5.3RECOMMENDATION -96 </p><p>BIBLIOGRAPHY-98 </p><p>APPENDICES-100 </p>
Project Abstract
<p> <b>ABSTRACT </b></p><p>The level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. These are the negative effects that affect government revenue generation which are targeted to meet her basic functions like provision of basic amenities for her citizenry in the state. The aim of this research study is to evaluate the effect of tax administration on revenue generation to the Enugu state government. The research design adopted in this study was survey research method. Primary and secondary sources of data were used in collecting information which was analyzed using simple percentages and hypothesis tested using chi – square statistical method at 0.05 level of significant for validity and to make decisions. Findings show that there was rampant incidence of tax evasion and avoidance in the state, and the tax administration in Enugu state is inadequate, not effective and not efficiently managed thus inadequate staff and facilities also hinder tax administration and collection. The researcher, in the final analysis drew a lasting conclusion, some of which are- the apathy of Enugu state people towards payment of tax could be reduced by involving them in the decision making of tax administration, collection and utilization of the tax revenue. The environment should be made better by both the government and its agencies. The staff of the SBIR Enugu should be well remunerated and ensure adequate administration of tax laws in accordance with the laid down rules and regulations. <br></p>
Project Overview