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:
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.
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:
Introduction
1
1.1 Background of
the Study
1
Statement of the Problem 11
The purpose of the Study 12
Significance of the Study 14
Research Questions
16
Research Hypothesis 17
Scope of the Study
18
Limitation of the Study 19
Definitions of Terms 20
Reference
23
CHAPTER TWO:
Review of Related Literature 24
2.1 History of
Taxation 24
Types of Taxes
32
Tax Administration in Enugu State 44
Tax Collection Machinery in Enugu State 50
Problems of Tax Collectors in Enugu State 52
Procedures for Nigeria Income
Tax Assessment
54
Tax as Element of Public Sacrifice 58
Reference
60
CHAPTER THREE:
Research Design and Methodology 61
3.1 Sources of
Data
62
Primary Data
62
Secondary Data 62
Sample Used 66
Reference
70
CHAPTER FOUR:
Analysis of Data 71
4.1 Analysis
Interpretation and Presentation of Data Table
72
Test of Hypothesis
82
Reference
86
CHAPTER FIVE:
Summary of Findings, Conclusion, and Recommendation
5.1 Summary of
Findings 87
Conclusion
88
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.