TAXATION IN NIGERIA AND OFFA LOCAL GOVERNMENT AREA

TABLE OF CONTENTS

TITLE PAGE

CERTIFICATION

DEDICATION

ACKNOWLEDGEMENT

CHAPTER ONE: INTRODUCTION

1. INTRODUCTION
   1. AIMS AND OBJECTIVES OF THE STUDY
   1. SIGNIFICANCE OF THE STUDY
   1. STATEMENT OF THE PROBLEMS
   1. RESEARCH QUESTION
   1. HYPOTHESIS FORMULATION
   1. SCOPE OF THE STUDY
   1. LIMITATION OF THE STUDY
   1. PLAN OF THE STUDY
   1. DEFINITION OF TERMS

CHAPTER TWO: LITERATURE REVIEW

1. INTRODUCTION
   1. STRUCTURE OF NIGERIA TAX MANAGEMENT
   1. TAX EVASION AND AVOIDANCE
   1. PRINCIPLES OF GOOD TAX SYSTEM
   1. REASON WITH GOVERNMENT TAXES SYSTEM
   1. TAXES LEVELS COLLECTIBLE BY LOCAL GOVERNEMNT
   1. FACTORS THAT ENHANCE EFFICIENCY OF TAX ADMINISTRATION IN A LOCAL GOVERNMENT
   1. TAX AUTHORITY
   1. PROBLEMS OF TAX ADMINISTRATION IN THE LOCAL GOVERNMENT
   1. POSSIBLE SOLUTION TO THE PROBLEMS OF TAX ADMINISTRATIONS

CHAPTER THREE: RESEARCH METHODOLOGY

• INTRODUCTION                     
  • RESEARCH DESIGN
  • SOURCE OF DATA COLLECTION
  • DATA COLLECTION INSTRUMENT
  • ADMINISTRATION OF DATA COLLECTION INSTRUMENTS
  • POPULATION OF THE STUDY
  • SAMPLE SIZE

CHAPTER FOUR: DATA ANALYSIS AND DISCUSSION       

4.1     INTRODUCTION

4.2 OFFA LOCAL GOVERNMENT AREA ESTIMATE OF RECURRENT REVENUE

4.3   ANALYSIS OF DATA COLLECTION THROUGH COMPONENT BAR CHART

4.4   REVISED APPROVED

4.5   COMMENT

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS

•  SUMMARY

5.2    CONCLUSION

5.3   RECOMMENDATION

REFERENCE

CHAPTER ONE

INTRODUCTION

        Several attempts have been made to after a comprehensive individuals have come up with different definitions of tax, which have the same meaning.

        Tax is a compulsory contribution imposed by the government on the people in the country. Tax is also a compulsory payment levied on private individual and organization made by government to raise revenue to finance expenditure on publics goods and services and to control the volume of private expenditure in the economy.

        David, W. Peace in the Macmillian dictionary of modern economic defined taxation as a transfer of resources from the private to the public sector in order to accomplish saome of the nation’s economic and social good. It is a compulsory levy by the government of the country through an approved agent usually the federal board of inland revenue (FBIR) against 5the income or wealth of partnership or individual.

        Taxes are the most important sources of government revenue and major means of financing government activities for the benefit of the citizens of the different countries. Taxes play a relative minor role in ancient world. Taxes in consumption were levied in Greece and Rome; taxes are used as a means of raising additional funds. In time of war, taxes of net worth would be temporarily imposed. For long time these net worth taxes were confine to area properly but they were extended to other element of net worth. Real estate transactions were also taxed. In Greece free citizen has different tax obligation from slaves and income the tax law difference hale between nations and residence of conquered territories.

In the middle ages, many of these ancient taxes especially among the leaves vanished and gave way to a variety of obligatory services and a system of aids; the main indirect taxes were transit duties and market fees. In the cities, the concept developed of a tax obligation encompassing all resident the burden on certain foods and beverage was intended to be borne by consumers and party by producer’s trade men. During the later part of the middle age some German and Italian cities introduced direct taxes and head taxes to the poor and net worth or occasionally crude income  taxes for the rich. The development of taxation in recent times can be summarized by general statement although alliance must be made for considerable national difference; the level of most taxes has risen substantially so as rations like tax revenue to the national income, taxes both of individual and corporations occupy a leading position in modern tax systems. The income tax ceased to be rich man tax; It is complimented by a tax or net worth. Taxation came into existence at different data to various part of the world. In Nigeria it was in 1904, in the early days government imposed taxes to raise revenue only to cover the cost of administration and defences such as the maintenance of law and order at home, defences against external enemies.

        However taxes are no longer imposed merely to cover unavoidable cost of administration but to cover the cost of service provided by the state.

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