TAX AS A SOURCE OF REVENUE TO THE FEDERAL GOVERNMENT OF NIGERIA

This term paper is to find our how tax as a source of revenue to the federal government of Nigeria is being operated by the government. It is an attempt to highlighted some of the major constraints in the process of assessment ad collection of taxes which at times leads to low revenue realization. The chapter one this work, will be dealing on the objective of study; importance of study; scope and limitations of the study; definition of terms. Further in chapter two, there will be definition tax; origin of tax; functions of tax. Finally, chapter three is a presentation of summary, conclusion and recommendation. The term paper when completed will help tax payer to understand the importance of tax.