User Guide before placing order for complete project topics and materials:

It is important that the researcher knows exactly what he is go to do so that I could be done effectively.Make sure you update any research work you purchased on our website. Do not copy word for word. Using our research is legal. Our aim is to provide project topics and materials for easy access to information and to reduce stress of moving from one book stop or library to another in the name of sourcing for one research textbook or research materials. We do not encourage any form of plagiarism. Our aim is to generate research project ideas for students. The contents of the project material provide will help students to generate new ideals. Every researcher must look around him in his immediate environment and beyond to improve the work. To order the below complete project materials, Make payment deposit or cash transfer into any of the following banks:

GTBANK

Account Name: Chi E-Concept Intl, Account Number: 0115939447

Other payment options

We accept cash deposit, cash transfer and Bitcoin.

Click on download to complete your order.Call or Whatsapp +23408063386834

CLICK HERE TO CHAT WITH OUR CUSTOMER SUPPORT TEAM ON WHATSAPP

ABSTRACT: This research study deals on the “the management and utilization of tax revenue in Enugu State (A case study of Enugu State Board of Internal Revenue Enugu). To start with, the statement of the problem, purpose of the study, research questions and hypotheses were formulated in chapter one based on the objective of this research work. The research methodology provides an account for the research design, which serves as a guide for data collection. It identifies the basis for generating new ideas, information and technology. The target population being business organization that are taxable operating within Enugu State. The source of data were also defined, which are primary and secondary data that were collected in the course of the study. After the research analysis, among the major conclusion are:

1. Government should educate the public on the important of paying their tax as at and when due and also on the danger of tax evasion and avoidance.
2. From all indication, it is apparent that greed is the cause of embezzlement of tax revenue so government should device a means of dealing with these greed officials.

 

TABLE OF CONTENT

CHAPTER ONE:

1. Introduction                                                         1

1.1     Background of the Study                                     1

1. Statement of the Problem                           11
2. The purpose of the Study                                    12
3. Significance of the Study                                      14
4. Research Questions                                              16
5. Research Hypothesis                                  17
6. Scope of the Study                                               18
7. Limitation of the Study                              19
8. Definitions of Terms                                            20

Reference                                                                       23

CHAPTER TWO:

1. Review of Related Literature                      24

2.1     History of Taxation                                             24

1. Types of Taxes                                                    32
2. Tax Administration in Enugu State            44
3. Tax Collection Machinery in Enugu State  50
4. Problems of Tax Collectors in Enugu State  52
5. Procedures for Nigeria Income

Tax Assessment                                                   54

1. Tax as Element of Public Sacrifice                       58

Reference                                                                                 60

CHAPTER THREE:

1. Research Design and Methodology                      61

3.1     Sources of Data                                                    62

1. Primary Data                                                       62
2. Secondary Data                                          62
3.       Sample Used                                         66

Reference                                                                                 70

CHAPTER FOUR:

1. Analysis of Data                                                  71

4.1     Analysis Interpretation and Presentation of Data Table                                                                                      72

1. Test of Hypothesis                                                        82

Reference                                                                       86

CHAPTER FIVE:

1. Summary of Findings, Conclusion, and Recommendation     

5.1     Summary of Findings                                           87

1. Conclusion                                                           88
2. Recommendation                                                 90

Reference                                                                       92

Bibliography                                                                  93

Appendix: Questionnaire                                     96-100

 

CHAPTER ONE

1. INTRODUCTION:

1.1     BACKGROUND OF THE STUDY:

Man, no matter his religion or creed, had always lived communally. In every society, there has been one form of levy or the other imposed on the people from time to time to generate enough resources to improve their well being.

Fundamentally, however, it is of course a compulsory levy (tax) on income since the decision to pay tax is not that of the taxpayer. No rational human being would subject his earnings to tax. People pay tax because the law so stipulates. Also, it is the same fact that make people to look for ways and means bring down their taxable income and consequently their taxes from time to time.

The problem of capital formation in the developing economies as it relates to public finance, breaks down into three main parts. The first concerns the financing of social overhead investment, which must be undertaken directly by the government. The second deals with an intermediate zone in the actual investment projects are on private hands but the funds are made available through government finance. The third deals with the necessary incentives to private investment both domestic and foreign as they are influenced by taxation and other fiscal.

In the above three categories, government effect is directed towards maximizing savings, mobilizing them for productive investment and directing them so as to serve the purpose of a balanced development program. Taxation is thus, a system of moving resources between the different segments of the economy. Whenever tax matters are in discourse, it pre-supposes the existence of government, which is higher authority that controls the actions of the rest of people by imposing taxes on them. To this end, tax is a universal liability and one cannot avoid payment of tax just by avoiding the use of any amenity built with tax money. It is essential therefore for one to understand that some amenities have exclusionary factors. One cannot say, for instance, that he does not want to benefit from National defence and security. Hence, tax is levied universally to provide such facilities. This is unlike health services, electricity or water supply, which have exclusionary factors. One can always avoid paying

Get the complete project material now!