TAXATION AS THE MAJOR SOURCES OF GOVERMENT FUNDING A CASE STUDY OF CROSS RIVER STATE AND LAGOS STATE

 

ABSTRACT

The study is on
taxation as a major source of government funding in Nigeria. The choice of this
research work is necessitated by the pivotal role taxation plays in generating
revenue to government for the provision of social amenities and wealth creation
among her citizenry. The study used primary and secondary data. Primary data
was collected through interviews and administration of questionnaires among tax
officials in Cross Rivers State and Lagos State. A sample size of ninety-two
respondents who are tax officials was adopted in the study. Secondary data on
the other hand was collected from journals, magazines, textbooks, internet and
official gazette of Federal Inland Revenue Services (FIRS). The analysis and
presentation of data collected was organized, using frequency distribution
table, simple percentage and non-parametric test of significance known as
Chi-Square (X2) to test the hypotheses formulated.  The findings of the study shows that there is
a significant relationship between taxation and government spending in Nigeria.
The study therefore recommends among others that there should be constant
training and re-training of tax administrators through seminars and conference
in order to keep them abreast with the modern trend in tax administration in
the western world.

 

 

TABLE OF CONTENTS

CHAPTER ONE: INTRODUCTION

mso-fareast-font-family:"Times New Roman"">1.1           
Background to the study

mso-fareast-font-family:"Times New Roman"">1.2           
Statement Problem

mso-fareast-font-family:"Times New Roman"">1.3           
Objective of Study

mso-fareast-font-family:"Times New Roman"">1.4           
Research Questions

mso-fareast-font-family:"Times New Roman"">1.5           
Statement of Hypothesis

mso-fareast-font-family:"Times New Roman"">1.6           
Significance of the study

mso-fareast-font-family:"Times New Roman"">1.7           
Scope and Delimitation of the study

 

CHAPTER TWO: LITERATURE REVIEW

2.1     Origin of Taxation

2.2     Concept and Nature of taxation

2.3     The principle of taxation

2.4     Objectives of taxation

2.5     Composition of Taxes in Nigeria

2.6     Tax avoidance and tax evasion practices

2.7     Tax administration in Nigeria

2.8     Tax revenue and wealth creation in Nigeria

2.9     Challenges of tax administration in Nigeria

2.10   Theoretical framework

 

  CHAPTER
THREE: RESEARCH METHODOLOGY

3.0     Introduction

3.1     The study Area

3.2     Research Design

3.3     Population of Study

3.4     Sample Size

3.5     Sampling techniques

3.6     Instrument of Data Collection

3.7     Validity of research instrument

3.8     Reliability of Research Instrument

3.9     Method of Data Analysis

         

CHAPTER FOUR: PRESENTATION AND ANALYSIS OF DATA

4.0     Introduction

4.1     Presentation and analysis of Questionnaire Data

4.1     Testing of Hypothesis

CHAPTER FIVE: CONCLUSION, RECOMMENDATION AND OPTIONS

5.1     Summary of findings

5.2     Conclusion

5.3     Recommendations

          REFERENCE

          APPENDIX