THE IMPACT OF FEDERAL GOVERNMENT TAX
POLICIES ON NIGERIAN ECONOMY 1995-2003.

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ABSTRACT

The purpose of writing this research works. The impact of federal government tax policies on the Nigerian Economy, is determine whether the federal government tax policies in Nigeria has contributed immensely to the overall growth of the economy. It also seeks to investigation on the extent the polices of federal government tax has helped in revenue generation and allocation.

The literature review gave a background and in depth in the country and also the various policies banking them.
The decision made on this work was derived based on the test conducted. The chi-square was used in testing the hypothesis while frequency tables and percentage were used in analyzing the data. The decisions were that the federal government tax policies is actually a regulatory frame work of revenue generation in Nigeria. While the other one is that the federal government tax policies has contributed to the growth of the economy.

Based on the above decision, some findings were made which necessitated recommendations and finally conclusions.

TABLE OF CONTENT PAGE

CHAPTER ONE
INTRODUCTION
1.1 STATEMENT OF PROBLEM AND OBJECTIVES……………
1.2 RATIONAL OF STUDY………………………………………..
1.3 SIGNIFICANCE OF THE STUDY……………………………..
1.4 BACKGROUND OF THE STUDY …………………………….
1.5 DEFINITION OF TERMS ………………………………………

CHAPTER TWO
LITERATURE REVIEW
2.1 THEORITICAL REVIEW
2.2 EMPRICAL REVIEW
CHAPTER THREE
HYPOTHESIS, METHODOLOGY, SOURCES OF DATA LIMITATION OF THE STUDY.
3.1 HYPOTHESIS OF THE STUDY
3.2 METHODOLOGY OF STUDY
3.3 SOURCES OF DATA
3.4 LIMITATION OF STUDY

CHAPTER FOUR
DATA PROSENTATION, ANALYSIS AND DISCUSSION OF RESULT.
4.1 DATA PRESENTATION
4.2 ANANLYSIS OF DATA
4.3 DISCISSION OF THE RESULT

CHAPTER FIVE
5.1 SUMMARY OF THE ENTIRE WORK
5.2 CONCLUSION
5.3 RECOMMENDATION
5.4 SUGGESTION FOR FURTHER RESEARCH
BIBLIOGRAPHY
APPENDIX.
CHAPTER ONE
INTRODUCTION
1.1 PROBLEM IDENTIFICATION AND PURPOSE OF THE STUDY
The burden of tax falls heaviest on those with smallest income earning (odoh, 1998). An accurate record of business transaction and income tax becomes difficult. Some tax collection and assessors are dishonest.

There are cases of bribery and corruptions and also the cases of tax collections being prosecuted for misappropriations of funds collected from taxpayers.

Sometimes tax collectors went into the remote villages to collect tax but the problem of transportation might increase the difficultly. Also there is a languge barrier in the tax collection to raise money. Taxes are imposed to raise revenue for government for it to satisfy the peoples wants.

There is need for government to raise money for the provision of essential services such as the maintenance of law and order, the construction of roads and railways and the provision of health services, social and educational facilities. It is important because it is used to stimulate recovery from trade depression when unemployment is usually high, so to fight these ills there may be an increase in taxation.

PURPOSE OF THE STUDY
The Nigerian government has realized the need for revenue generation through imposition of tax on citizen so there are different objective for imposing tax in the country.
To detect the extent, the federal government tax policies have helped in revenue generation and allocation in Nigeria.