A STUDY OF TAX COLLECTION AND REVENUE MOBILIZATION (A CASE STUDY OF ENUGU NORTH LOCAL GOVERNMENT COUNCIL)

85 PAGES (9550 WORDS) Accounting Project
ABSTRACT
A study of tax collection and revenue mobilization. This study is aimed at the problems surrounding tax collection and revenue mobilization. The objective of the study is determine the level of corruption or sharp practices on the part of tax collectors and revenue generators in local government area and also to know the extend to which unfaithfulness in tax paying as and when due affect the objective of tax collector and revenue mobilization in local government. The significance of this study is primarily to enable Enugu North local government to know how to improve its finance because one of its major challenges is their ability to provide service to the community adequately and been able to pay staff salaries. The research instrument used in carrying out this research work is a questionnaire and findings were made that political instability and also corruption and sharp practices affect the growth of tax and conclusions was drawn that revenue generation has no standard method of realization because of political instability in the system so in order for Enugu North local government to boost its internal revenue generation, the local government spending pattern must be redirected and at least 50% budget should be directed to revenue yielding capital project.


TABLE OF CONTENTS
Title pageii
Approval pageiii
Dedicationiv
Acknowledgementv
Abstractvi
Table of Contentsvii

CHAPTER ONE: 
INTRODUCTION
1.1Background of the study1
1.2Statement of the Problem4
1.3Objective of the study5
1.4Research Questions6
1.5Scope of the study 7
1.6Significance of the study7
1.7Limitation of the study8

CHAPTER TWO: 
REVIEW OF RELATED LITERATURE  

CHAPTER THREE: 
RESEARCH DESIGN AND METHODS
3.1Research Design57
3.2Area of Study57
3.3Population of study58
3.4Sampling Method58
3.5Research Instrumentation58
3.6Validity and Reliability of Research Instruments59
3.7Sources of Data60
3.8Methods of Investigation60

CHAPTER FOUR: 
PRESENTATION AND ANALYSIS OF DATA
4.1Presentation and Analysis of Results61

CHAPTER FIVE:
SUMMARY OF FINDINGS/CONCLUSION AND RECOMMENDATION
5.1Findings71
5.2Conclusion72
5.3Recommendation73
Bibliography 
Appendix