ASSESSING THE EFFECT OF TAX EVASION ON REVENUE GENERATION OF LOCAL GOVERNMENT ADMINISTRATION (A CASE STUDY OF MORO LOCAL GOVERNMENT)

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TABLE OF CONTENT

TITLE PAGE                                                                        PAGES

CERTIFICATION                                                                          I

ACKNOWLEDGEMENT                                                             II

DEDICATION                                                                                III

TABLE OF CONTENT                                                                 IV     CHAPTER ONE

  1. INTRODUCTION
    1. OBJECTIVE OF STUDY
    1. SIGNIFICANT OF THE STUDY
    1. SCOPE OF THE STUDY
    1. LIMITATION OF THE STUDY
    1. RESEARCH METHODOLOGY
    1. PLAN OF THE STUDY
    1. DEFINITION OF TERMS

CHAPTER TWO

  • LITERATURE REVIEW
    • DEFINITION OF TAXATION
    • TYPE OF TAXATION
    • EFFECT OF TAXATION IN LOCAL GOVT
    • HOW TAXES ARE AVOIDED AND EVADED
    • REASON OF INEFFECTIVE TAXES COLLECTION

CHAPTER THREE

  • RESEARCH METHODOLOGY
    • POPULATION AND SAMPLE DESIGN
    • INSTRUMENT
    • PROCEDURE OF TAX ADMINISTRATION
    • METHOD AND DATA ANALYSIS
    • HISTORICAL BACKGROUND OF MORO LOCAL GOVT

CHAPTER FOUR

  • DATA ANALYSIS AND PRESENTATION
    • INTRODUCTION
    • STATE OF HYPOTHESIS
    • TEST OF HYPOTHESIS
    • ANALYSIS OF RESPONSE

CHAPTER FIVE

  • SUMMARY OF THE FINDINGS
    • RECOMMENDATION
    • CONCLUSION

BIBLIOGRAPHY

CHAPTER ONE

  1. INTRODUCTION

          Taxing techniques is a process by which government of a given country or society increases and inspect irrespective of utility lived and public so as to acquired income for themselves

          So taxes are the most important source of government income. A tax is defined as a compulsory contribution imposed by the public authority irrespective of exact amount of definition toward three characteristics of tax

          It is compulsory contribution imposed by the government on the people residing on the country. Some it is a compulsory payment, a person who refuses to pay a tax is liable to punishment

Tax is a payment made by the payer ,which is used by the government for the benefit of all citizen. The state uses the revenue collected from tax to provide hospitals, schools, public utilities e.t.c which all people benefited.

          Lastly, tax is not levied in return for any specific services rendered by the government to the payer. An individual can not ask for special benefit from the state in return for the tax paid by him. That is the essence of tax is the absence of the direct proquo between the tax payer and the public authority.

It implies that the tax payer can not return something equivalent to tax paid from the government . however, it endearous to demonstrate the necessity the interest of efficiency which managed as per planning and flow of logical routine which confirm to a flexible amalgamation of the account concern.

          Infact, the process of reframe generation of any local government does not much more compulsory take how the administration distribute the money which is being generated so these will bring about the effect of tax evasion

          Finally, revenue collection have certain effect on the tax collected and the effect when generated has on impact on the society

  1. OBJECTIVE OF THE STUDY

For the support and for the purpose of administration, this project is limited to the work of tax officer and tax evasion it also bring out the distribution of an accounting officer since tax generally is money paid for the support and purposes of administration

Therefore, the objective of the work is analyzed as follows: if the early stated problem concern taxation generally are beloved the assurance of protection of local industries in certain for the fact that these money collected will be used to develop and this will cause discouraged so, if these intending problem are solved, the imposition of tax on some goods,& commodities will cause discouragement in consumption and that considered to be society understandable such as good that are dangerous to human health.

          Another objective of solving these problem is that collection of tax will bring contract the movement of the society so as to prevent hylation.

          More so, the major objective of solving these problem is that, if all dejanter are educated and all tell know more about the advantage they will drive from paying tax as at when due.

  1. SIGNIFICANCE OF THE STUDY

The state internal kereme board is the body in charge of the collection of personal income tax in the state. An individual resides and these will bring about the importance of or the achievement of these project work and as well as will be needed for the tax and society at large.

          However, those research work is so important for the fact that it bring the reason for rising revenue where a tax payer is paying tax and doesn’t know where his /her money is ending to it encouraged them for it show them why tax is important and what the will also achieve if not individually they will achieve something as a community

          It is also important because it educated them on how tax collection prevent inflation and develop their local industries which implies discouragement of consumption of imported goods, so as to enable them earn income on their local sales {it control the movement of the economy }

          The work also show the process taken in collection one disbursement of it as well it state clearly the people or official responsible for each duty in the tax and accounting world. Also specify the roles played by the tax issued false receipt to people, their punishment include payer that the family to pay but want to avoid it or rense to pay.

ASSESSING THE EFFECT OF TAX EVASION ON REVENUE GENERATION OF LOCAL GOVERNMENT ADMINISTRATION (A CASE STUDY OF MORO LOCAL GOVERNMENT)