Monday, 27 June 2016

Taxation And Revenue Generation In Nigeria Local Government Administration


Taxation is seen a source of revenue generation with a particular view of Asa local government, before now it is fact that lots of research has been carried out with regard to activities of the local government many problems which are connected to taxation and as a source of revenue generation has been offered in spite of this, this project intends in its own small way to further identify the problem in Asa local government and there after suggestion to the step to be taken to rectify these problems and cause increase in tax yield in this concerned local government.


 TABLE OF CONTENT
Title page
Certification
Dedication
Acknowledgement
Table of contents

CHAPTER ONE
INTRODUCTION
1.1Introduction
1.2Statement of the production
1.3Purpose and objective of the study
1.4Significance of the study
1.5Research hypothesis
1.6Scope and limitation of the study
1.7Organization of the study
1.8Definition of term
1.9References

CHAPTER TWO  
LITERATURE REVIEW
2.1Introduction
2.2Theoretical framework on appointment, recruitment
2.3Current trends IN appointment, recruitment and retirement
2.4Summary of the Chapter
References


CHAPTER THREE: RESEARCH METHODOLOGY
3.1Introductions
3.2Sample and population
3.3Method of data for data collection
3.4Research problem
 
CHAPTER FOUR
4.0Interpretations of data and data analysis
4.1Method of taxation and revenue generation in Asa local government financial function.
4.2The importance of revenue generation
4.3Taxation problem in Asa local government
4.4Method of tax improvement in Asa local government Area of kwara state.

CHAPTER FIVE
5.0 Summary, conclusion and recommendations
5.1 Summary
5.2 Conclusion
5.3 Recommendations
Reference.

CHAPTER ONE
1.1 INTRODUCTION
This project is written with a view to shedding right on taxation as a source of revenue generation in Asa local government and also offers suggestion on because no matter how resources are open to any government, it must be understood that wants can never be satisfied based on their un-limitedness.

In a view to carrying out this project work, this project explicitly touches varies of taxation. This work is therefore divided clearly into five chapter is dealing with specific aspect of taxation and revenue generation either in general view or with a particular references to Asa local government the success of any government be if federal.

1.2 SCOPE AND LIMITATIONS OF STUDY
The scope and limitation of this study will be limited to taxation as source of revenue generation in Asa local government taking on any other local government is not m,y focus.

1.3 AIMS AND OBJECTIVES OF THE STUDY
No organization can boaster of its existence of they had not fulfill the purpose for which is being set up. In fact no purpose can be achieved of there are no means (resources) at their disposed to finance their project; hence this project aims at addressing itself to taxation as a means of revenue generation in ASA Local Government to Achieve the purpose of its existence.

This generation is therefore based on the student of collect data on taxation analysis and data provide an insight to the generation attitude of the people living in this local government towards the cause of tax collection, the use of new these problems will be solved.
    I. To know problems or constrains that are collector in Asa local government encounter.
  II.  To provide solution nto the problems
III.   To know the historical background of Asa local government.

1.4   SIGNIFICANCE OF THE STUDY
There are three tiers of government in Nigeria, Federal, State and Local and out of these three tiers, thye local government are less funded and this is making then to find it difficult to fulfill their financial obligation, so the main source of fund generation and maintenance of the local government are generated through tax collection from district and word in the local government so, tax collection in help in local government in Nigeria

1.5 ORGANIZATION OF THE STUDY
To have a better view of understanding of the project work, the project is divided into five chapters and each chapter-point as stated below,

Chapter one: this chapter deals with an introduction view in which the origin and meaning of taxation is green.

Chapter two: This chapter gives the literature review of the topic taxation and revenue generation and it also examine the principles taxation generation in nigeria.

Chapter three: This chapter as based on research design the population sample and sampling technique construction of source of data collection test of reliability and validity, distribution and collection of questions and management of data.

Chapter four: it consist of interpretation of  data it deals with examining the problems which are confronting the success of taxation on Asa local government Area problems like attitude of some inhabitant of the local government machinery for the collection of tax.

Chapter five: if consist of summary, conclusion and recommendation their financial obligation, so the main score of find generated and maintenance of the local government are wards in the local government so, tax collection helps in improving the function of the local government in Nigeria.

1.6 DEFINITION OF THE TERM USED
In taxation many definition and terms are used they are as follow.
a.   ASSESSMENT: this is the act of fixing the value of properly the amount of income for the purpose of taxation.
b.  TAX AUTHORITY: This is a group of persons or a person empowered by the law of a state to impose various types of taxes as the resident of the state for effectiveness of administration.
c.   INCOME: This is a return in monetary term received during a given period of time either or salary or receipt traders or interest form investment.
d.  TAX AVOIDANCE: This is a method by which a tax payee reduces his tax ability by a lawful means, this lawfulness arise as a result of genuine and approval of far relief given by a tax authority to the tax payers with a giver period.
e.   TAX BASE: This is the objectives upon which tax is paid. This may include salary of an employee profit of a business, profession orn location, properly.

TAX EXERTION: This is an illegal act of no declaring all in part of a person business income to the authority for tax assessment.

No comments:

Post a Comment


Gain Admission To 200Level Without Jamb-UTME Through IJMB Program, Any University, Any Course. Forms Now On Sale. 08034801226, 08065101775.



Feel Free To Ask Your Questions Using The Below Comment Box.