TAX AS A SOURCE OF REVENUE TO THE FEDERAL GOVERNEMNT OF NIGERIA, PROBLEMS, RECOMMENDATIONS FOR IMPROVEMENT
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ABSTRACT
This term paper is to find our how tax as a source of revenue to the federal government of Nigeria is being operated by the government.
It is an attempt to highlighted some of the major constraints in the process of assessment ad collection of taxes which at times leads to low revenue realization.
The chapter one this work, will be dealing on the objective of study; importance of study; scope and limitations of the study; definition of terms.
Further in chapter two, there will be definition tax; origin of tax; functions of tax.
Finally, chapter three is a presentation of summary, conclusion and recommendation.
The term paper when completed will help tax payer to understand the importance of tax.
TABLE OF CONTENTS
CHAPTER ONE
INTRODUCTION
1.1 OBJECTIVES OF STUDY
1.2 IMPORTANCE OF STUDY
1.3 SCOPE AND LIMITATION OF THE STUDY
1.4 DEFINITION OF TERMS
CHAPTER TWO
- DEFINITION OF TAX
- ORIGIN OF TAX
- FUNCTIONS OF TAX
CHAPTER THREE
3.1 SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
3.2 FINDINGS
3.3 CONCLUSION
3.4 RECOMMENDATION
BIBLIOGRAPHY
CHAPTER ONE
INTRODUCTION
- OBJECTIVE OF STUDY
This term paper work among others is aiming at:
- Improving on the techniques of assessment and collection of taxes in the federal government level. This is because, if the techniques are improved, the government will generate more revenue.
- Examining the rate and contribution of taxation in economic development of federal government of Nigeria
- Enumerating the problems confronting assessment and collection of taxes in federal level.
- Offering useful suggestions on how to solve taxation problems
- Suggesting the methods through which tax can be imposed to enable the citizens to the uses and the values of taxes they pay.
- IMPORTANCE OF STUDY
The study of this term paper when completed will help tax
payers to understand the essence of paying tax.
Income tax is one of the major sources of revenue allocation of the federal government in question. The taxes collected comes back to the tax payer inform of social amenities such as: pipe –borne water, electricity, health centres, building of markets, good roads etc.
All these are what they benefit from the tax they pay.
Also, income tax has social effects to the tax payers such as relief. The relief affects the social structur