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THE EFFECT OF TAX ADMINISTRATION ON
REVENUE GENERATION IN ENUGU STATE
ABSTRACT
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.
TABLE
OF CONTENT
COVER
PAGE------------------------------------------------------------------------
TITLE
PAGE-------------------------------------------------------------------------i
APPROVAL
PAGE------------------------------------------------------------------ii
DEDICATION-----------------------------------------------------------------------iii
ACKNOWLEDGEMENT-----------------------------------------------------------iv
ABSTRACT--------------------------------------------------------------------------v
TABLE
OF CONTENT-------------------------------------------------------------vi
CHAPTER
ONE: INTRODUCTION
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: REVIEW OF RELATED LITERATURE
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
ENUGUSTATE 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: RESEARCH METHODOLOGY
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: PRESENTATION, INTERPRETATION AND ANALYSIS OF DATE
4.1
DATA
PRESENTATION-------------------------------------------------------------70
4.2
DATA ANALYSIS--------------------------------------------------------------------------------70 4.3
TEST OF HYPOTHESIS
-------------------------------------------------------------83
CHAPTER
FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1
SUMMARY OF FINDINGS--------------------------------------------------------92
5.2
CONCLUSION--------
--------------------------------------------------------------94
5.3
RECOMMENDATION -------------------------------------------------------------96
BIBLIOGRAPHY-------------------------------------------------------------------------98
APPENDICES-----------------------------------------------------------------------------100
CHAPTER
ONE
INTRODUCTION
1.1
BACKGROUND OF STUDY
In
all generation, the problems of personal income tax generation and
administration continues to surface in one form or another in virtually every
society, especially in this part of the world. It is important to point out
that the federal government has taken adequate steps in effective tax
administration.
This
failure on the part of the federal government is responsible for poor financial
positions of both the state and local government. Besides, this inadequate
planning and absolute laws governing taxation, evaluation and collection is
characterized by chaos.
This
chaotic nature of the system can be appreciated by political influence or
interferences in the process of taxation during the civilian administration in
the country which gave rise to untrained and inexperienced personal being
entrusted with the work of collection and administration of personal income tax.
The
important of these issues to tax administration...
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