• The Problems Of Tax Collection And Effects On The Revenue Generation In Nigeria

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    • 1.2STATEMENT OF THE PROBLEM
      The ever increasing cost of running government expenditure on revenue generation in terms of the provision and maintenance of utilities and amenities coupled with the dwelling national economy due to inflation and pressure on existing infrastructure facilities such as school, hospitals etc. due to population increase has left government with no other option but to source for and raise fund internally or within the areas of jurisdiction and the only way of doing this successfully is through taxes from every taxable audit and sources; imposition of fines and levies.
      1.3OBJECTIVES OF THE STUDY
      The major objective of this study is to find out the problems of tax collection and their effect on the revenue generation.
      Their objectives can be summarized as the following:
      1.    To review the collecting procedure of taxes, levies fines, rate e.g. in Orumba Local Government Council.
      2.    To find out the problems of tax collection and its effects on Local Government revenue.
      3.    To determine the comprehensiveness of the statistical data of taxable adults and business.
      4.    To find out the revenue collectors and the taxable adults and business in terms of actual income and from all sources, profits and accountability of low much was actually collected or realized as against the expenditure.
      5.    To review existing literature and collect information on demanded revenue report.
      6.    To make recommendation based on the finding.
      1.4SIGNIFICANCE OF THE STUDY
      The essence of this research is to thrown more light on the problems facing tax collection and it effects on Local Government revenue with a study sample of Orumba Local Government Area. The outcome of this research will hopefully help to proffer possible solutions to these problems. It is also expected that result will be useful to policy makers in this country. The researcher intends to stimulate the students of public administration in particular and other studies in general to desire and discover what their various local governments have accomplished towards revenue generation.
      It is also intended to be beneficial to the residents and indigenes of Orumba South Local Government Area in Anambra State who are the target group of the tax generation.
      1.5RESEARCH QUESTION
      In developing this research work, the researcher posed some research questions. Those research questions will enable zany reader of this work to comprehend clearly what the study is all about. However, these research questions are formulated based on the objective of this study.
      Sequel to this, posing the following research questions becomes inescapable imperative.
      1.   What are the problems of tax collection in Orumba South Local Government Council?
      2.   How are revenue generated in Orumba South Local Government Council?
      3.   How realistic and appropriate are these criteria used in realizing revenue?
      4.   Does revenue officers and tax collectors account for money that was realize?
      5.   What are the measurement criteria?
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    • ABSRACT - [ Total Page(s): 1 ]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 ra ... Continue reading---