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Overview of The Effective Taxation in Local Government (a Case Study of Ugwuogo Nike Community)
TABLE OF CONTENTS
Title page
Approval page
Dedication
Acknowledgement
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Table of content
List of tables
List of figures
Abstract
Chapter one
INTRODUCTION ONE
1.1 Background of the study
1.2 Statement of the study
1.3 Purpose of the study
1.4 Research questions
1.5 Significance of the study
1.6 Scope of the study
1.7 Definition of terms
CHAPTER TWO
Review of related literature
2.1 taxing the individuals and persons exempted from tax
2.2 corporate taxation and structure rate of taxation
2.3 dwindling revenue base, offences and penalties
2.4 local government taxing powers and chargeable income
2.5 Public reaction toward imposition of tax
2.6 summary of the related literature reviewed
CHAPTER THREE
Research methodology
3.1 research design
3.2 area of the study
3.3 Population of the study
3.4 sample and sampling techniques
3.5 instrument of data collection
3.6 validity of the instrument
3.7 reliability of the instrument
3.8 method of the data administration
3.9 method of data analysis
CHAPTER FOUR
4.1 data presentation and results
4.2 summary of finding
CHAPTER FIVE
5.1 discussion of the results
5.2 conclusion
5.3 implication of the study
5.4 recommendation
5.5 Suggestion for further study
5.6 Limitation of the study
References
Appendix A
Appendix B
list of tables
table 2.1 Income tax rate I Nigeria 1998
table 4.1 variable cluster A
table 4.2 variable cluster B
table 4.3 variable cluster C
table 4.4 variable cluster D
ABSTRACT
Taxation is an important severe of government revenue and a wheel on which the economy balance
Taxation refers to a compulsory payment of money from private individuals, institution or groups to the government .
Taxation mean to some people a means whereby the government collects money from the general public. This set of individuals see it as unnecessary burden and could evade and avoid on the basis of predetermined criteria.
Nigeria tax Authority presuppose that the citizentery would be honest to declare their real income in the tax return. This has been the status grow since the inception of organized taxation in Nigeria.
The aim of this work was to identity the problems causes and offer possible solutions to the problems militating against the effective taxation in Ugwugo Nike community in Enugu East local government area.
The non appreciation of these problems compound the problems encountered by tax administration
The opinions of the tax administrators were sought in respect of these problems and its cause and sought in respect of the problems and its causes and how it affect them in their role as tax administrators
The frequency contacts assigned to the implications of the findings were highlighted.
The work is also divided into five chapters. Chapter one an introduction analysis, two is the review of related literatures, there deals with the methodology of research, which chapter four is for the presentation and analysis of data presentation and chapter five contain conclusion and recommendation.
Chapter One of The Effective Taxation in Local Government (a Case Study of Ugwuogo Nike Community)
BACKGROUND OF THE STUDY
Taxation referees to a compulsory transfer payment of money from private individuals, institutions or groups of the Government . Tax is levied on the basis of predetermined criteria and without receipt of a specific benefit of equal value (i.e it is not done not build a school or a hospital personally for you because you have paid your taxes. Tax may be levied upon wealth, income, profit and or in the form of a surcharge on princes.
The origin of taxation date back to the reign of Caesar, when Jesus Christ was asked if it is right to pay taxes to Caesar, he simply said that what is due to Caesar should be given to Caesar implying that the act of imposing taxes on the citizenry is justified. Mathew chapter 22 verse 15 to verses 22..
Taxes are different from hospital bill etc. which though social service but citizens have to support the continuity of such organization that offer them by paying a taken fee.
STATEMENT OF PROBLEM
The major problems that has been militating against the realization of sufficient revenue through taxation in Enugu East local government are
1. Tax Evasion and Avoidance: This problem is perpetuated due to non- availability of accurate data of the taxable adults.
2. Another problem is communication gap between the tax authority and the tax payers: most if not all do not know how much they are supposed to pay as tax within a given year.
3. Also the tax laws are written technical words and are complex for the comprehension of the “ common man” in the suburb.
4. Ignorance of the implication of non-payment of tax liability lies or tax avoidance are prevalent in Enugu East local Government area. Hence this research.
PURPOSE OF THE STUDY
The researcher has the following aims in mind in conducting this study 1. to discover how the tax evasion and avoidance contributes on non- availability of accurate data of the taxable adults.
2. to know that the communication gap between the tax authority and the tax payers is dividing the payment of taxes.
3. To ascertain how the technical words in tax laws crate confession into the public (ie tax payers)
4. to showcases the implication of non payment of tax liability lies.
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