Assessing the Effect of Tax Evasion on Revenue Generation of Local Government Administration (A Case Study of Moro Local Government)

TABLE OF CONTENT

TITLE PAGE                                                               PAGES

CERTIFICATION                                                                 I

ACKNOWLEDGEMENT                                                      II

DEDICATION                                                                       III

TABLE OF CONTENT                                                         IV         CHAPTER ONE

1.0         INTRODUCTION

1.1         OBJECTIVE OF STUDY

1.2         SIGNIFICANT OF THE STUDY

1.3         SCOPE OF THE STUDY

1.4         LIMITATION OF THE STUDY

1.5         RESEARCH METHODOLOGY

1.6         PLAN OF THE STUDY

1.7         DEFINITION OF TERMS

CHAPTER TWO

2.0         LITERATURE REVIEW

2.1         DEFINITION OF TAXATION

2.2         TYPE OF TAXATION

2.3         EFFECT OF TAXATION IN LOCAL GOVT

2.4         HOW TAXES ARE AVOIDED AND EVADED

2.5         REASON OF INEFFECTIVE TAXES COLLECTION

CHAPTER THREE

3.0         RESEARCH METHODOLOGY

3.1         POPULATION AND SAMPLE DESIGN

3.2         INSTRUMENT

3.3         PROCEDURE OF TAX ADMINISTRATION

3.4         METHOD AND DATA ANALYSIS

3.5         HISTORICAL BACKGROUND OF MORO LOCAL GOVT

CHAPTER FOUR

4.0         DATA ANALYSIS AND PRESENTATION

4.1         INTRODUCTION

4.2         STATE OF HYPOTHESIS

4.3         TEST OF HYPOTHESIS

4.4         ANALYSIS OF RESPONSE

CHAPTER FIVE

5.0         SUMMARY OF THE FINDINGS

5.1         RECOMMENDATION

5.2         CONCLUSION

BIBLIOGRAPHY

CHAPTER ONE

1.0           INTRODUCTION

          Taxing techniques is a process by which government of a given country or society increases and inspect irrespective of utility lived and public so as to acquired income for themselves

          So taxes are the most important source of government income. A tax is defined as a compulsory contribution imposed by the public authority irrespective of exact amount of definition toward three characteristics of tax

          It is compulsory contribution imposed by the government on the people residing on the country. Some it is a compulsory payment, a person who refuses to pay a tax is liable to punishment

Tax is a payment made by the payer ,which is used by the government for the benefit of all citizen. The state uses the revenue collected from tax to provide hospitals, schools, public utilities e.t.c which all people benefited.  Lastly, tax is not levied in return for any specific services rendered by the government to the payer. An individual can not ask for special benefits from the state in return for the tax paid by him. That is the essence of tax is the absence of the direct pro quo between the tax payer and the public authority.