THE MANAGEMENT AND UTILIZATION OF TAX REVENUE IN ENUGU STATE. (A CASE STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE ENUGU

THE MANAGEMENT AND UTILIZATION OF TAX REVENUE IN ENUGU STATE. (A CASE STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE ENUGU

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

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.

THE MANAGEMENT AND UTILIZATION OF TAX REVENUE IN ENUGU STATE. (A CASE STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE ENUGU