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The Problems Of Tax Collection And Effects On The Revenue Generation In Nigeria
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The essence of this research work is to critically evaluate the problems of tax collection and their effects on the revenue generation. A study of Orumba South Local Government Council. In spite of the recent drawn in successful government administration in the state make general revenue through taxation, fine, levies etc. One amongst has been a continuous sub optimal realization of the project figure as the study revealed. This is due to the tax collection procedure, inappropriateness of the rates used, incomprehensive of the tax system and non-adequacy of the control system in various tax offices in the local government council. Data for the study were collected from two main sources; primary and secondary data. A descriptive designed was adopted for the study. A total of80 respondent from different department. The instrument employed in obtaining the data used for the study was questionnaire. The three hypotheses were test using chi-square at 0.05 levels significant. The three hypotheses were all rejected in favor of alternative hypotheses. The summary of the finding revealed that there has been a sub-optimal realization of revenue from the inexperienced sources. Based on the findings of this study, the local government is recommended to finance and conduct more research work on revenue generation procedures and methods.
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CHAPTER ONE - [ Total Page(s): 2 ]CHAPTER ONE1.0INTRODUCTION1.1BACKGROUND OF THE STUDYThe
importance of revenue generated to the Local, States and the Federal
Government cannot be overemphasized. Its importance to the Federal and
State Government in recent time promulgated and introduced policy
reforms in the country through taxation laws and policies which is our
major source of revenue generation. This can be seen not only in the
introduction of new tax, the Value Added Tax (VAT), but also in the
improvement of t ... Continue reading---
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CHAPTER ONE - [ Total Page(s): 2 ]CHAPTER ONE1.0INTRODUCTION1.1BACKGROUND OF THE STUDYThe
importance of revenue generated to the Local, States and the Federal
Government cannot be overemphasized. Its importance to the Federal and
State Government in recent time promulgated and introduced policy
reforms in the country through taxation laws and policies which is our
major source of revenue generation. This can be seen not only in the
introduction of new tax, the Value Added Tax (VAT), but also in the
improvement of t ... Continue reading---
ABSRACT -- [Total Page(s) 1]
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ABSRACT -- [Total Page(s) 1]
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