THE MANAGEMENT AND UTILIZATION OF TAX REVENUE IN ENUGU STATE. (A CASE STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE ENUGU
ABSTRACT: This research study deals on the “the management and utilization of tax revenue in Enugu State (A case study of Enugu State Board of Internal Revenue Enugu). To start with, the statement of the problem, purpose of the study, research questions and hypotheses were formulated in chapter one based on the objective of this research work. The research methodology provides an account for the research design, which serves as a guide for data collection. It identifies the basis for generating new ideas, information and technology. The target population being business organization that are taxable operating within Enugu State. The source of data were also defined, which are primary and secondary data that were collected in the course of the study. After the research analysis, among the major conclusion are:
- Government should educate the public on the important of paying their tax as at and when due and also on the danger of tax evasion and avoidance.
- From all indication, it is apparent that greed is the cause of embezzlement of tax revenue so government should device a means of dealing with these greed officials.
TABLE OF CONTENT
CHAPTER ONE:
- Introduction                                                        1
1.1    Background of the Study                                    1
- Statement of the Problem                          11
- The purpose of the Study                                   12
- Significance of the Study                                     14
- Research Questions                                             16
- Research Hypothesis                                 17
- Scope of the Study                                              18
- Limitation of the Study                             19
- Definitions of Terms                                           20
Reference                                                                      23
CHAPTER TWO:
- Review of Related Literature                     24
2.1    History of Taxation                                            24
- Types of Taxes                                                   32
- Tax Administration in Enugu State           44
- Tax Collection Machinery in Enugu State 50
- Problems of Tax Collectors in Enugu State 52
- Procedures for Nigeria Income
Tax Assessment                                                  54
- Tax as Element of Public Sacrifice                      58
Reference                                                                                60
CHAPTER THREE:
- Research Design and Methodology                     61
3.1    Sources of Data                                                  62
- Primary Data                                                      62
- Secondary Data                                         62
-       Sample Used                                      66
Reference                                                                                70
CHAPTER FOUR:
- Analysis of Data                                                 71
4.1    Analysis Interpretation and Presentation of Data Table                                                                                    72
- Test of Hypothesis                                                       82
Reference                                                                     86
CHAPTER FIVE:
- Summary of Findings, Conclusion, and Recommendation
5.1    Summary of Findings                                          87
- Conclusion                                                          88
- Recommendation                                                90
Reference                                                                      92
Bibliography                                                                 93
Appendix: Questionnaire                                    96-100
CHAPTER ONE
INTRODUCTION:
1.1Â Â Â Â BACKGROUND OF THE STUDY:
Man, no matter his religion or creed, had always lived communally. In every society, there has been one form of levy or the other imposed on the people from time to time to generate enough resources to improve their well being.
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THE MANAGEMENT AND UTILIZATION OF TAX REVENUE IN ENUGU STATE. (A CASE STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE ENUGU