TAXATION AS AN INSTRUMENT OF ECONOMIC DEVELOPMENT IN NIGERIA

The purpose of this study is to identify and evaluate the contribution of taxation of the development of the Nigeria economy. For this reason therefore, the researcher hopes among other things as its purpose to examine. i. The impact of tax revenue on the total revenue of the government used in financing the government expenditure on social and economic activities. ii. How taxation has contributed to the development of the Nigerian economy iii. The tax system in Nigeria and the problem encountered in the collection of taxes iv. Why the services of experts and tax consultants are highly needed for effective tax administration in Nigeria v. The prospect for taxation as an instrument for economic development 1.2 STATEMENT OF PROBLEM Taxation all over the world is regarded as one of the major