TAX REFORMS ACT AND THE NIGERIAN ECONOMIC DEVELOPMENT
Abstract
This study examines tax reforms and the Nigeria economic development. Its main objective is to examine the tax reforms and the economic development of Nigeria. The primary source of data collection was used in gathering data from respondents. A structured questionnaire was designed by the researcher and validity by two experts from the statistics department was used to obtain data. Chi-square (X2) was used to test the hypotheses
formulated. It was discovered that tax and rate form one of the important source of revenue to Nigeria government, but tax payers react negatively to the payment of taxes. The study concludes that taxes and rate are very useful to finance social and economical project in Nigeria and it was recommended among others that government should try as much as possible to make the citizen aware and understand how state money is spent to
encourage tax payers pay their taxes.
TABLE OF CONTENTS
Title Page i
Certification ii
Dedication iii
Acknowledgements iv
Abstract v
Table of Contents vi
Chapter One: Introduction
1. Background to the Study 1
2. Statement of Problems 3
3. Research Questions 4
4. Objectives of the Study 5
5. Statement of Hypothesis(es) 5
6. Significance of the Study 6
7. Scope of the Study 6
8. Limitation of the Study 7
9. Definition of Terms 7
Chapter Two: Review of Related Literature
2.1 Introduction 11
2.2 Meaning of Taxation 14
2.3 Types of Taxes 29
2.4 Principle of Taxation 33
2.5 Various Uses of Taxation 37
Chapter Three: Research Method and Design
1. Introduction 55
2. Research Design 55
3. Description of Population of the Study 55
4. Sample Size 55
5. Sampling Techniques 56
6. Sources of Data Collection 58
7. Method of Data Presentation 59
8. Method of Data Analysis 60
Chapter Four: Data Presentation, Analysis
and Hypothesis Testing
4.1 Introduction 61
4.2 Data Presentation 61
4.3 Data Analysis 61
4.4 Hypothesis Testing 69
Chapter Five: Summary of Findings, Conclusion and Recommendations
5.1 Introduction 71
5.2 Summary of Findings 71
5.3 Conclusion 72
5.4 Recommendations 73
References 75
Appendix I 76
Appendix II 77
