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The Effect Of Tax Administration On Revenue Generation In Enugu State
[A CASE STUDY OF THE STATE BOARD OF INTERNAL REVENUE ENUGU STATE]
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1.6 SIGNIFICANT OF THE STUDY
The researcher is motivated to study the ways through which internally generated revenue in Enugu state could be enhanced.
The information contained here will benefit the society at large as it will expose the society to the need to pay tax and consequence of failure to pay tax.
The study will no doubt charge the aggressive attitude of an average Enugu man towards the payment of tax and collectors of taxes who were hitherto regarded as enemies.
Owing to the present steps taking by federal government in re – branding the economy activities, the research work will recommend measure that will be taken by the state Board of internal Revenue, Federal Inland
Revenue Services, budget and Planning department and other government decision – making bodies ways to enhance effective administration of her services and achieve immensely her stated objectives, especially in the area of tax administration on revenue generation.
The study will also unleash problems affecting tax effectiveness, which if appropriate corrective measures taken will go a long way in improving the state internally generated revenue machineries of the government.
1.7 SCOPE OF THE STUDY
The research will focus on:
 Reasons why tax payers avoid or evade tax.
 How tax evasion and avoidance are carried out.
 The rate of revenue generation.
 The manner of sourcing for tax in Enugu state government for the past few years.
 What are responsible for poor tax collection in the state.
1.8 LIMITATION OF THE STUDY
The study will cover the capital city of Enugu and the remaining two senatorial zones of the state.
This study would have been extended to the entire South East states of the Federation but for limitation of resources and time.
 Inadequate time due to the combination of class schedule and project work.
 Uncooperative attitude of some employees that were approached.
 Exeat : restriction to go out and source for materials.
 Insecurity as a result of bombings in most states in Nigeria during the period which this work is carried out also limits the study.
 Financial constrains
Despite all this limitations mentioned above and hindrances, the research study no doubt turned out to be successful.
1.9 DEFINATION OF TERMS
Words that are frequently used in this research work are short listed here and briefly discussed to enable the reader get equipped with their meaning. Some which are:
Tax: This can be defined as a compulsory transfer of resources and Income from the private sector in order to achieve some of the nation “economic goals Okpe (1998: 109)
Tax Evasion: Here, the tax payer adopts illegal means so as to pay less than he should ordinarily pay. “It is also involves an unlawful refusal or neglect by a tax payer to pay the tax due.†J.C Aroh & E.O Nwadialor (2009: 352)
Tax Avoidance : This is a means where by the tax payer arranges his affairs legally so that he pays less tax than he should otherwise pay.
Revenue Generation: This is systematic gathering / collection of income revenue.
Revenue: This could be described as an income accruable to person(s), government and organization.
Statutes: This is a legal frame work upon which actions/ inaction are based.
Tax Jurisdiction: This refers to an area where one tier of government has power to collect tax.
Tax Allowance: This refers to the proportion of income exempted from tax.
Tax Holiday: This is a period of grace granted to a company during which it’s income is not subjected to tax.
Taxable Income: This refers to that proportion of income that is liable to tax.
P.A.Y.E (Pay As You Earn) is one of the systems of personal income tax based on the proportion of the income usually deducted at source.
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ABSRACT - [ Total Page(s): 1 ]ABSTRACTThe level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. These are the negative effects that affect government revenue generation which are targeted to meet her basic functions like provision of basic amenities for her citizenry in the state. The aim of this research study is to evaluate the effect of tax administration on revenue generation to the Enugu state government. The resear ... Continue reading---
