Key Features:

- No of Pages: 100

- No of Chapters: 5

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Introduction:

Abstract

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.

Table of Content

CHAPTER ONE



Introduction



1.1 Background of study



1.2 Statement of the problem



1.3 Purpose/ objectives of the study



1.4 Research hypothesis



1.5 Significance of the study



1.6 Limitation of the study



1.7 Delimitation of the study



1.8 Historical background of the Board of



Internal Revenue Enugu state



1.9 Definition of terms



Reference

CHAPTER TWO



2.0 Review of Related literature



2.1 Importance of Taxation in Nigeria



2.2 People’s View About taxation



2.3 Theories Purporting the Nature of taxation



2.4 Types of tax



2.5 Ascertainment of income for Tax purpose



2.6 Indirect taxes



2.7 Tax Administered in Enugu state



2.8 Duties and Powers of the Board of Internal Revenue Enugu State



2.9 The Goals and Objectives to the Board of Internal Revenue



2.10 Organs of the Board



2.11 The non Tax Revenue sources



References

CHAPTER THREE



3.0 Research Design and methodology



3.1 Sources of data



3.2 Survey instrument



3.3 Sample used



3.4 Statistical Treatment of data



3.5 Techniques of Data presentation



3.6 Method of analysis



Reference

CHAPTER FOUR



4.0 Presentation ,Analysis And Interpretation Of Data



4.1 Data presentation



Reference

CHAPTER FIVE



5.0 Findings, Recommendation and Conclusion



5.1 finding



5.2 Recommendation and conclusion



5.3 summary



Bibliography

Appendix

Introduction

BACKGROUND OF THE STUDY



Taxation is a major instrument for the conduct of public policy. This is true for both developed and developing countries. Taxation is known to accomplish a number of objectives revenue generation for government, economic stabilization and income re-distribution. Taxation as an instrument of public policy is essentially concerned with the manipulation of financial operations of both the government anti private sectors with a view of furthering certain economic objectives.



In Nigeria these economic objectives includes the attainment of appreciable level of full employment, avoidance of excessive inflation, achievement of satisfactory balance of payment position. Appreciable increase in the national income and a reduction of extreme inequality among the citizens, provision of other essential necessities of life like water, school building of bridges roads and others.