Taxation As A Major Source Of Government Revenue (a Case Study Of Enugu State Board Of Internal Revenue)

This revenue from oil services, which of course is the main sources of government revenue keeps dwindling steadily but steadily while government expenditure keeps rising in meeting up citizens expectations on firm’s of provision of necessary amenities. This called for the need to search for new sources of revenue. Other than oil alone, as well as the modification of existing sources. One of such existing sources. In Enugu state, taxation has always been a very important source of government revenue. Inspite of this vital impact, administration of tax in the state has been very poor and discourage among the challenging problem facing this state government board of internal revenue is that the majority people in the state, especially, the rich evade taxes. The poor management of the state board internal contributed of lion share to the evasion, hence, it’s become difficult for the state government to generate enough revenue form this very important revenue sources.

Title page

Approval page

Dedication

Acknowledgment

Abstract

Table of contents

CHAPTER ONE

1.1  Background of the study

1.2  Statement of the problem

1.3  Objectives of the study

1.4  Significance of the study

1.5  Research questions

1.6  Statement of hypotheses

1.7  Scope and limitation of the study

1.8  Definition of terms

     References

CHAPTER TWO

2.0  Literature review

2.1  Theoretical review of related literature

2.2  Empirical review of related literature

2.3  Economic effects of taxation

2.4  Summary of related literature review

2.5  Source of state government review in Nigeria

2.6  Tax revenue system

2.7  Ascertainment of income for tax purpose

2.8  Value added tax (VAT)

2.9  Method of computing VAT

2.10 Accounting for VAT

2.11 Significant different between the sales tax and value added tax (VAT)

2.12 Administration of VAT

2.13 Taxes Goods and services

2.14 Non tax revenue source

     References

CHAPTER THREE 

3.1  Research design

3.2  Area of the study

3.3  Population of the study

3.4  Sources of data

3.5  Sample method

3.6  Research instrumentation

3.7  Validity and reliability of research instrument 

3.8  Method of investigation

     References

CHAPTER FOUR

4.0  Presentation and analysis of data

4.1  Data analysis

4.2  Response rate

4.3  Analysis and presentation

CHAPTER FIVE 

5.0  Summary of findings, recommendation and conclusion

5.1  Summary of findings 

5.2  Recommendations and conclusion

5.2.1Prospects for tax reform

5.2.2Recommendations of tax problems in Enugu state

5.2.3Re-organization of revenue department 

5.2.4Improvement of non-tax revenue source 

     Bibliography

     Questionnaire