Title Page i
Approval page ii
Dedication iii
Acknowledgement iv
Table of contents v
Abstract viii
Background of the study 1
Statement of the study 3
Purpose of study 4
Research question 4
Hypothesis 5
Significance of study 6
Scope of study 6
Limitation of study 6
Operational definition of terms 7
Review of Related Literature
Introduction 9
The concepts of sales promotion 9
Objectives of advertisement 10
Advertisement and sales promotion 12
Decision areas when developing 15
The effect of advertisement 15
Factors that determine the use of sales promotion 17
Evaluation of advertisement 19
History of Globacom 24
Research methodology
Theoretical framework 26
Research design 26
Area of the study 27
Sampling size 27
Sampling procedures 27
Research instrument 27
Data collection Method 27
Method of data analysis 28
Presentation and data analysis
Introduction 29
Data presentation 29
Testing of hypotheses 41
Summary of findings, conclusion and recommendations
Summary of findings 46
Conclusion 46
Recommendations 47



Background of the Study

Taxation is required to cover government expenditure. The study of taxation is part of the study of public finance which is concerned with revenue and expenditure of government, how the government receives and distributes the revenue received to the benefit of the most members of the people and largest number of area in the economy.
For longtime, government imposed taxes to raise revenue only to cover the cost of administration. It was recognized earlier that some services, such as maintenance of law and order at home and against external aggression could be provided more effectively and efficiently by the state than individually, so with that taxes were raised to cover those cost which ordinarily is beyond the financial capability of individuals. Taxation is a branch of accounting. The meaning and purpose which have been defined by recognized authorities on the subject.
According to Agbomah (1940), by which companies or group of persons are made to contribute an agreed rate of their income for the purpose of administration. In administering tax, government is really deciding on how to draw the required resources from the nationals, household and business for the public benefit.
The money raised through taxation is the vehicle by which real resources are transferred from private pocket for the collective good of the citizenry. Modern and well regulated taxation system in Nigeria stated in 1914 with the introduction of direct taxation ordinance. However, its major important provision were incorporated in 1940’s act. Before the 1914 ordinance, Lord Lugard had first introduced income tax in Northern Nigeria in 1904. It was known as community tax system. Several charges were made to community tax system because of the problem that arises.
The advent of political independence saw the colonial commission in 1958. this commission was established to examine the jurisdiction of the various tier of government in Nigeria at independence. Based on the recommendation of the commission, five (5) tax legislation were enacted between 1959 and 1961. These were:
The Petroleum Profit Tax Act (PPTA) 1959
The Stamp Duties Act (STA) 1959
The Companies Income Tax Act, Lagos (CITA) 1961
The Income Tax Management Act (ITMA) 1961
The Personal Income Tax Act Lagos (PITA) 1961.
In Nigeria today, the revenue generated from tax is utilized for the economic development, if the nation must develop on its internally generated revenue.

Furthermore, revenue from tax forms the second largest source of funds to the local government, apart from the federal government. The method of realizing this revenue, must be convenient, economic, equal and certain to the tax payer. The revenue derived must be judiciously used, so that the tax payers will be sure of what is being done with their money and the willingness to pay any other will be there, thereby reducing tax evasion.
Conclusively, tax as a source of revenue to the (local government) has contributed greatly to the development of the state, in fact, the local government revenue committee who is responsible for the assessment of all taxes, fines and rate under its jurisdiction shall account for all amount collected.

Statement of the Problem
The rational for choice of the subject matter is lack of understanding the nature of generating revenue through efficient tax administration in Ughelli North Local Government Area of Delta State. The problem is of low savings when a high percentage of income is removed from people’s income in the form of high taxes, employees would be discourage to save after they have not meet their basic necessities in life.
Secondly, high tax could discourage investment. If high taxes are levied on the profit of company, this will reduce the money for re-investment. It also encourages the firm from increasing output and lead to economics retardation recession and stagnation. Therefore, this research work tends to take a critical look at these problems.

Objectives of the Study
The purpose of tax system is to provide fund for the government so as to enable it perform its function as a government. The following are the activities of the study.
To find out how much is generated through taxes.
To find out how the revenue is redistributed to various economic development programmes of local government.
To ascertain what factor is militating against efficient tax administration in the local government.
To suggest ways of improving tax administration in local government (Ughelli North) and increase revenue accruing to the local government.
To find out the extent at which this tax has contributed to the growth of the local government.
To ascertain whether there is uniformity in the administration of tax in the local government area (Ughelli North).

Significance of the Study
It is hoped that the study on the generation of revenue through efficient tax administration will be of great significance to the federation, state and local government.
The relevance of this study cannot be overemphasized. There have been continuous debated on the possibility of attaining success in the administration of taxes in Nigeria. However, an empirical study has been carried out to discover how far the local government revenue committee has gone in ensuring the success of tax administration and their contribution to the local government.
Secondly, this study will help to express some lapses existing in the tax system and factors responsible for effective tax administrations in Ughelli North Local Government Area, Delta State.
Furthermore, this study will stand as a guide towards the formulations of policy on tax generation in Ughelli North Local Government Area and the country at large.
Conclusively, this study will therefore be of immense benefit to those who tends to evade and avoid paying taxes as at when due.

Research Questions
The following are research questions raised by the researcher in the course of investigating the subject matter.
How mush is generated through tax?
Is the revenue collected redistributed to the various economic development programmes of the local government?
What are the factors militating against efficient tax administration in the local government?
What are the ways of improving tax administration?
To what extent has tax contributed to the development of the local government?
Is there uniformity in the administration of tax?