COVER PAGE------------------------------------------------------------------------

TITLE PAGE-------------------------------------------------------------------------i

APPROVAL PAGE------------------------------------------------------------------ii

DEDICATION-----------------------------------------------------------------------iii

ACKNOWLEDGEMENT-----------------------------------------------------------iv

ABSTRACT--------------------------------------------------------------------------v

TABLE OF CONTENT-------------------------------------------------------------vi

Chapter ONE

1.1  BACKGROUND OF THE STUDY---------------------------------------------1

1.2  STATEMENT OF THE PROBLEM -----------------------------------------8

1.3  OBJECTIVE OF THE STUDY ------------------------------------------------9

1.4  RESEARCH QUESTION -----------------------------------------------------10

1.5  STATEMENT OF HYPOTHESIS--------------------------------------------12

1.6   SIGNIFICANCE OF THE STUDY-------------------------------------------12

1.7  SCOPE OF THE STUDY-----------------------------------------------------13

1.8   LIMITATION OF THE STUDY---------------------------------------------14

1.9   DEFINITION OF TERMS---------------------------------------------------15

Chapter TWO

2.1 GENERAL OVERVIEW ABOUT THE STUDY----------------------------17

2.2 ORIGIN OF TAXATION----------------------------------------------------- 20

2.3 TAX ADMINISTRATION------------------------------------------------ 24

2.4 PURPOSE OF TAXATION---------------------------------------------- 27

2.5 QUALITIES OF A GOOD TAX SYSTEM----------------------------- 31

2.6 CLASSIFICATION OF TAXES------------------------------------------- 34

2.7 ENUGU STATE BOARD OF INTERNAL REVENUE--------------- 46

2.8 THE REVENUE GENERATION IN ENUGU THROUGH TAX --------------- 48

2.9 INADEQUATE STAFF AND FACILITIES HINDER TAX GENERATED------- 49

REVENUE IN ENUGU STATE

2.10 INCIDENCES OF TAX EVASION AND AVOIDANCE IN ENUGU STATE---- 52

2.11 EFFORTS MADE BY ENUGU STATE BOARD OF INTERNAL REVENUE TO

IMPROVE REVENUE GENERATION-------------------------------------------- 56

REFERENCE ------------------------------------------------------------------------ 62

Chapter THREE

3.1 INTRODUCTION --------------------------------------------- 63

3.2 RESEARCH DESIGN --------------------------------------------- 63

3.3 AREA OF THE STUDY--------------------------------------------- 63

3.4 POPULATION OF THE STUDY --------------------------------------------- 63

3.5 SOURCES OF DATA COLLECTION--------------------------------------------  64

3.6 DETERMINATION OF SAMPLE SIZE ---------------------------------------------65

3.7 METHOD OF DATA ANALYSIS--------------------------------------------- 66

3.8 VALIDITY TEST  --------------------------------------------- 68

3.9 RELIABILITY TEST --------------------------------------------- 68

REFERENCE

Chapter FOUR

4.1 DATA PRESENTATION-------------------------------------------------------------70

4.2 DATA ANALYSIS -------------------------------------------------------------------70

4.3 TEST OF HYPOTHESIS -------------------------------------------------------------83

Chapter FIVE

5.1 SUMMARY OF FINDINGS--------------------------------------------------------92

5.2 CONCLUSION-------- --------------------------------------------------------------94

5.3 RECOMMENDATION -------------------------------------------------------------96

BIBLIOGRAPHY-------------------------------------------------------------------------98

APPENDICES-----------------------------------------------------------------------------100