THE IMPACT OF REVENUE GENERATION ON LOCAL GOVERNMENT ADMINISTRATION IN NIGERIA

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THE IMPACT OF REVENUE GENERATION ON LOCAL GOVERNMENT ADMINISTRATION IN NIGERIA (A CASE STUDY OF ENUGU NORTH L.G.A. OF ENUGU STATE)

ABSTRACTThis project work is carried out on problem of personal income tax generation and administration taxation can be simply defined as a compulsory contribution by individuals and organizations to a statutory Authority.  The merits of taxations are numerous for instance, it could be used for re-distribution of income or for stabilizing the economy.In the recent past and till date it has not been easy to fully realized the objectives of taxation owing to the existence of inefficiency and ineffectiveness in the system of administration and collection of personal income tax in Enugu state.  This project problems of personal income tax Generation and Administration in Enugu State.  (A case study of internal Revenue Enugu – North) will highlight those problem militating against the attainment of the objective of taxation.In carrying out this research work, questionnaires bad been used to collect data and simple percentage analysis was used to analyse the data collected.Also this research work enabled me to observed whether inhabitants of Enugu North Local Government Area indulge so much in tax avoidance and tax evasion because they have not been sufficiently enlightened on the important and merits of taxation.Finally the research work carried out helped the researcher to know if there is enough personnel needed for effective tax collection and administration.  The limitation of this study is monetary problem and time, there will be scarcity of accurate national statistics.TABLE OF CONTENTSTitle pageApproval pageDedicationAcknowledgementAbstractProposalTable of contentsCHAPTER ONE: Introduction1.1 Background of study1.2 Board of internal revenue Enugu1.3 Statement of the problem1.4 Objectives of the study1.5 Formulation of research hypothesis1.6 Delimitation / limitation of the studyCHAPTER TWO:Literature Review2.1 Origin and importance of taxation in nigeria2.2 Importance of taxation in nigeria2.3 Qualities of good tax system2.4 Effects of taxation2.5 Personal income taxation (general criteria)2.6 Problems of personal income tax generation2.7 Problems of personal income tax administrationCHAPTER THREE:Methodology3.1 Population3.2 Sample3.3 Instrument3.4 Validation of instrument3.5 Collection of dataCHAPTER FOUR4.0 Presentation and analysis of data collected4.1 administration and collection of questionnaire4.2 Analysis of questionnaire using the simple percentageCHAPTER FIVE5.1 Summary and conclusion5.2 RecommendationBibliographyReferences

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