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THE IMPACT OF TAXATION AS AN AID TO ECONOMIC DEVELOPMENT IN ENUGU STATE
PROPOSAL: The research work will discuss in detail the impact of taxation as an aid to Economic Development in Enugu State. It will also take cognizance of the aims and objectives of taxation and its impact on the economic developments of Nigeria. It also aimed at identifying problems that inhibit the efficient and effective administration of the Nigeria tax’s system.The chapter one of this work is going to discuss in brief, the introduction, statement of the problem, purpose of the study, significance of the study, scope of the study, limitations of the study, assumptions of the study, formulation of hypothesis and definition of terms. In chapter two, the researcher will deliberate on: Definition of Tax and types, incidence of taxation, principles of taxation, element of taxation, importance of taxation, structure and administration of Nigerian Tax system, appraisal of some tax legislation and taxation functions and problems. Chapter three will consider design and methodology, selection of data: primary data, secondary data, population, sampling technique, sample size and problems of data collection. Chapter four will deliberate on the data presentation and analysis, interpretation of result and test of hypothesis. Conclusively, chapter five will centre on the summary of the findings, conclusion from the study, recommendation and suggestion for further research.
ABSTRACT
The purpose of this study is to find out if actually there is an impact of taxation as aid to economic development and my study is based on the survey of Enugu State, using Oji River as a case study. This research also became necessary in order to bring to the proper understanding of the enquirer the best ways to solve such problems connected with the taxation especially: what is taxable, which system of tax is acceptable, the rate of tax evasion and avoidance and the assessment of Nigeria tax system. The primary function of every government is to make provision for its citizens in terms of infrastructural facilities. The provision of this enormous work cannot be carried out adequately by the government due to its limited resources therefore, there is the imposition of tax on all citizens, companies to augment government financial position. Government have always enacted various tax laws and reformed to stand the taste of time.
TABLE OF CONTENTS
CHAPTER ONE
Introduction
1.1 Background of the study
1.2 Statement of the problem
1.3 Objectives of the study
1.4 Significance of the study
1.5 Scope and Limitations of the study
1.6 Assumptions of the study
1.7 Formulation of Hypothesis
1.8 Definition of Terms
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