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Taxation In Rural Areas: Its Operational Effectiveness And Problems

Taxation according to Collins English Dictionary defined it has a coompulsory financial contribution imposed by a government to raise revenue, levied on the income or property of person or organisaition, on the production cost or sales prices of good and services. The study was carried out in Baruten Local Government Area, Kwara state. To find out taxation in rural area, its operation, effectiveness and problem.

The obejctive of this study is to survey and analyze as much as possible and various types of tax operation in Baruten Local Government Area of Kwara State in pacticular and in Nigeria in general and method of tax collection and enforcement procedure under the law. The study will also assess the evaluation of the effectiveness of the tax collection and enforcement procedure.

In view of this some recommendation were made based on findings from the study which made it as a step towards of findings a lasting solution to a lack in the collectable revenue through tax evasion, kwara state government should among other things try the people thrugh the necessary channels on the use and important of taxes so that they will be encourage to pay sub-sequent taxes.


Title page





Table of Contents



1.1 Introduction/Background of the study

1.2 Statement of Problem

1.3 Aims and Objectives

1.4 Methodology of the study

1.5 Hypothesis

1.6 Significance of the Study

1.7 Scope and Limitation of the study

1.8 Organization of the study

1.9 Definition of terms


2.1Historical Background of the case study

2.2Organization structure

2.3Literature Review

2.4Classification of taxes

2.5Purpose of taxation

2.6Principle of taxation

2.7Uses of taxation

2.8Problem of taxation

2.9Importance of taxation to the people of Baruten Local Government Area


3.1    Research Methodology

3.2    Method and operation of taxation

3.3    Sample Design

3.4    Sample size


4.1    Presentation and analysis of data

4.2    Findings

4.3    Suggested and solution to the problem of tax collection


5.1    Summary

5.2    Recommendations

5.3    Conclusion




According to oxford dictionary, it defined tax as a money that have to be paid to the government so that they ca pay for public services

Taxation has been associated with developments. For instance the revolt of Benin in 1984, the Abia women not of 1924 in Nigerian etc.

The history of man has shown that man has to pay in one form or the other, that is either in cash or in kind. Initially taxation was paid to the chieftain and later on to a form of organized government.

Taxation is almost as old as the earth itself. These was tax mentioned many times during the day of our fore fathers.

Nearly 2000 years age, for instance there was a decree from Caesar Augustus “that the whole world should be taxed. Though the use to which they have been put and the sources from which they arise changed over the ages, the principles very old.

Taxation has been practice in the ancient Greece and Rome where the extortion of tribute from conquered people from foreigners living within Greece and Rome from sales. But, no account as taken of any of the principle which guide the tax administration in modern democratic society such as quantity of taxation and ability to pay etc.

In Nigeria taxation was first practiced by our forefather in a very primitive methods. For example, the wealth of a whole community may be assessed and taxed accordingly.

The methods were changed and they were eventually taken over by laws and regulation and even by military decrees.



Generally all these have advantages will have one defect or the other. As a result taxation in rural areas particularly have its’ defects in Baruteen Local government Area. Though there used to be little or no problem as per assessment but problem emerge when collecting the taxes due from those that have been assessed and declared fit tax payment.


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