ABSTRACT
The major sources of the total foreign exchange accruing to out country comes form oil Beanies which everyone is undoubtedly aware has declined considerably. Consequently there has been a fall in the federation account. It then means that a state such as Enugu state with its major recurrent revenue emanating from its share of federation account will invariably intensity its efforts at internal revenue generation.
Except other non-oil revenue sources are vigorously tapped a bleak economic future is imminent revenue generating exercise are difficult in normal times to accomplish because increase in taxes levies as revenue base are sensitive issues. During economic recession the task is doubled the need to evade civil duties become stronger instead of performing the civil responsibilities.
The researcher saw the need to increase and improve on internal revenue generating effort in the state particularly as Enugu state is a case of worry to everybody in this period of economic recessive bondage and austerity. Enugu state government had in the past made attempts to reform its internally generated revenue base. For example it made some attempts in properly development (Ebeano housing) Transportation business (Entraco) Enugu international market near 9th mile etc but these reform attempts have not yielded the desired result.
In the study new suggestion have been made to study the problem and make some vital recommendation.
Chapter one of the study is the introductory part of the topic. It deals with historical background of taxation in Enugu state importance of taxation in Enugu state, statement of problems purpose of study significance of the study statement of hypothesis scope and limitation of the study and finally definition of terms.
Aware of the fact that some individual have made meaningful contributions by way of write-ups a critical view has been taken in chapter two which reviews those contribution works. Therefore this chapter is titled reviews of related literature. It deals with theoretical review of the contributions so far made by some individuals towards improving revenue generation evaluation of taxation system object of taxation and finally types of taxes.
TABLE OF CONTENT
Cover page
Title page
Approval page
Dedication
Acknowledgement
Table of contents
List of tables
Abstract
CHAPTER ONE
1.0Introduction
1.1Historical background of taxation in Enugu state
1.2Importance of taxation in Enugu state
1.3Statement of problems
1.4Purpose of study
1.5Significance of the study
1.6Statement of the hypothesis
1.7 Scope and limitation of the study
1.8definition of terms
CHAPTER TWO
2.0Review of related literature
2.1Theoretical review
2.2Evolution of taxation in Nigeria
2.3Characteristics of a good taxation system
2.4Objective of taxation
2.5Types of taxation
2.6Tax system applicable
CHAPTER THREE
3.0Research design and methodology
3.1Sources of data
3.2Sample frame
3.3Sample size
3.4Sample type
3.5Pilot study
3.6Methods of investigation
3.7Limitation of the methodology
CHAPTER FOUR
4.0Presentation of analsysi data
4.1Analysis of data
4.2Analysis if generated revenue from taxes collected by board of internal revenue for past three year (2003-2005)
4.3Analysis of problem of taxation and revenues collection in Enugu state.
CHAPTER FIVE
5.0Finding recommendation and conclusion
5.1Finding summarized
5.2Recommendation for reformation of tax system
5.3Conclusion
Questionnaires
Bibliography