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An Evaluation Of The Relationship Between Literature And Practice Of Tax Revenue In Local Government Of Nigeria

1.1    BACKGROUND OF THE STUDY

The sociol economic and political well beings of individual in the society are the responsibilities of government for any government to achieve this aim effectively, there is need for such a government to decentralize its administrative system on this: federal government state government and local government different taxes are assigned to different levels.

The local government has been change with the administrative and development responsibilities of the grassroots level; while valuable literature and practice has developed over the years on these issue according to Framecinwa (2001) local government is define (in a democracy) as a government of the local people (community) by the local materials and resources e.g taxes, rates, donations, grant from federal government e.tc for the benefit of those leaving in a particular local area from this defination one can deduce that a government authority was local materials and reource to finance its projects.

TABLE OF CONTENT

Title page

Certification

Dedication

Acknowledgement

Table of Contents

Chapter one: Introduction

1.1 Background of the Study

1.2 Statement of the Research Problem

1.3 Objective of the Study

1.4 Significance of the Study

1.5 Research Questions

1.6 Scope of the Study

1.7 Limitation of the Study

1.8 Study Plan

1.9 Definition of Key Term

CHAPTER TWO: LITERATURE REVIEW

2.1 Definition of Local Government

2.2 Reason for the Creation of Local Government

2.3 Function of Local Government

2.4 Sources of Revenue of Local Government in Nigeria

2.4.1Definition of Taxation

2.4.2Characteristic of Tax

2.4.3Types of Tax

2.4.4Effects of Tax Evasion on Local Government

2.5 How tax Awarded and Evaded

2.6 Reason for Infective Tax Collection

2.7 Importance of Prompt and Efficient Tax

2.8 Taxes and Levies Collected by Local Government

CHAPTER THREE RESEARCH METHODOLOGY

3.1Brief History of Local Government in Nigeria

3.2The Historical Background of in Local Government

3.3Research Procedure

3.4Method of Data Collection

3.5Population and Sample Size

3.6Research Instrument

3.7Sampling Techniques

3.8Method of Data Analysis

CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS

4.1Discussion of Analysis

4.2Hypothesis Testing

4.3Interpretation

CHAPTER FIVE: SUMMARY, CONCLUSION & RECOMMENDATION

5.1Summary

5.2Conclusion

5.3Recommendations

Bibliography                                                                                                                                                                                                                                         CHAPTER ONE

INTRODUCTION

These local material and resource include the various from of taxes available to the local government authority. Because of the peculiarity of the local government authority to the welfare of the people at the grass roots, that is only some functions are delegated to the local government in order to enhance distribution to local resources for rapid growth and development some of the function include: establishment and maintenance of markets, motor park and public convenience e.t.c

Oyebanji (2005), defines taxation as a compulsory levy by the government of any country through and appreciate agency, on all incomes, good services and property of an individuals partnership, executor trustee and corporate body. It can also be define as a compulsory payment imposed by individual with uniform economic frontiers for legitimate functions for various legitimate function of the state.

Government imposes taxes on its citizens to enable it obtain the required tax revenue to finance its activities, such as payment for public service and other social responsibilities, once it is levied on the tax payers, they must pay it and if anyone should default, there are some tax offenders. Taxes are not imposed purposely for contering upon; rather a tax payer has special benefit for providing the local government with fund necessary for general administration of the country.

Rather than the tax payers paying promptly the taxes variously due on them, most of them engage in tax evasion which consequently learning about a drastic fall in the tax revenue generated the local government and this invariable has some adverse economic implication in the financing and administration of the local government.

Evasion (illegal methods of reducing ones tax liability, this posse a great threat and effects development these ugly trends, the authority of local government must be prepared to fight the massive tax evasion among he indigenes.

1.2STATEMENT OF THE RESEARCH PROBLEM

There is nothing that has merit that will not have demerit. As a result of this, efficient tax collection has effects in local government. The no payment of tax revenue to local government (i.e revenue due to a tax payer) was a significant implication in both the people of the local government in question terms of development and also hinders the local government authority in carrying out its responsibilities. In every local government, a very small amount is collected as taxes.

It is therefore, obvious that in most local government, people are just evasion without knowing the implications. The tax payers are not conscious of their duties and obligations by evading taxes some of  them believed that they are paying the money for nothing or to one particular person (i.e either the tax collectors to the local government chairman). No there are many derivatives benefits. These people are not award of the benefits they will derive from pay tax. The money (revenue) realized from the taxes is being using to provide social and basic amenities general administration and to stimulate growth and development of the local government.

1.3    OBJECTIVES OF THE STUDY

The objective to achieve at the end of this study include primary and secondary objective viz: the primary objectives evaluate the relationship between literature and practice of tax revenue in local government of Nigeria and to determine various ways of improving the efficient and effective means of tax revenue collection due to the local government.

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