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THE IMPACT OF TAXATION AS AN AID TO ECONOMIC DEVELOPMENT IN ANAMBRA STATE
CHAPTER ONE
1.0 INTRODUCTION
1.1 BACKGROUND OF THE STUDY:
One of the major functions of any government especially developing countries such as Nigeria is the provision of infrastructural services such as electricity, pipe-borne water, hospital, schools, good roads and as well as ensure a rise in per capital income, poverty alleviation to mention a few.
For their services to be adequately provided, government should have enough revenue to finance them. The task of financing these enormous responsibilities is one of the major problems facing the government. Based on the limited resources of government, there is need to carry the citizens (governed) along hence the imposition of tax on all taxable individuals and companies to augment government financial position. To this end, government have always enacted various tax laws and reformed existing ones ot stand the taste of time. They include income Tax management Act (ITMA), companies income tax Decree (CITD), Joint Tax Borad (JIB) ect.
All these are aimed at ensuring adherence to tax payment and discouraging tax evasion and avoidance. For the purpose of this study, the researcher would be concerned with the impact of taxation as an aid ot the economic development of Anambra state (Nigaeria).
1.2 STATEMENT OF THE PROBLEM
The first need of any modern government is to generate enough revenue which is indeed “the breath of its nostrils”. Thus taxation is by far the most significant source of revenue for the government Nigeria regard payment of tax as a means whereby government raises revenue for herself at the expense of their sweat. It is good to note that no tax succeeds without the taxpayer’s co-operation. Here, we can ask some thought provoking questions such as: what makes taxation such a difficult issue? Why do people feel cheated when it comes to tax? Is government making judicious use of taxpayer’s money? In view of these questions above, this study is going to be carried out to offer solution to them.
We shall also look at the following issues and offer recommendations:
Problems affecting he successful operation of tax system in Nigeria.
How ot determine the Assessable income
Process of tax administration in Nigeria
OBJECTIVE OF THE STUDY
The general objective of the study is to assess the contribution of taxes towards the growth of the Anambra state economy.
However, the specific objective of the study includes:
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