EFFECTIVE TAX ADMINISTRATION AND LOCAL GOVERNMENT DEVELOPMENT IN NIGERIA. (A CASE STUDY OF ANKPA LOCAL GOVERNMENT AREA)

EFFECTIVE TAX ADMINISTRATION AND LOCAL GOVERNMENT DEVELOPMENT IN NIGERIA.
(A CASE STUDY OF ANKPA LOCAL GOVERNMENT AREA)

NUMBERS PAGES: 90 RESEARCH TYPE:- PROJECT AMOUNT :- ₦2500

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ABSTRACT

The level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. These are the negative effects that affect government revenue generation which are targeted to meet her basic functions like provision of basic amenities for her citizenry in the state. The aim of this research study is to evaluate the Effective Tax Administration and Local Government Development in Nigeria. The research design adopted in this study was survey research method. Primary and secondary sources of data were used in collecting information which was analyzed using simple percentages and hypothesis tested using chi – square statistical method at 0.05 level of significant for validity and to make decisions. Findings show that there was rampant incidence of tax evasion and avoidance in the state, and the tax administration in ANKPA is inadequate, not effective and not efficiently managed thus: inadequate staff and facilities also hinder tax administration and collection. The researcher, in the final analysis drew a lasting conclusion, some of which are:- the apathy of kogi state people towards payment of tax could be reduced by involving them in the decision making of tax administration, collection and utilization of the tax revenue. The environment should be made better by both the government and its agencies. The staff of the SBIR kogi should be well remunerated and ensure adequate administration of tax laws in accordance with the laid down rules and regulations.

TABLE OF CONTENT
COVER PAGE————————————————————————
TITLE PAGE————————————————————————-i
APPROVAL PAGE——————————————————————ii
DEDICATION———————————————————————–iii
ACKNOWLEDGEMENT———————————————————–iv
ABSTRACT————————————————————————–v
TABLE OF CONTENT————————————————————-vi
CHAPTER ONE: INTRODUCTION
1.1 BACKGROUND OF THE STUDY———————————————1
1.2 STATEMENT OF THE PROBLEM —————————————–8
1.3 OBJECTIVE OF THE STUDY ————————————————9
1.4 RESEARCH QUESTION —————————————————–10
1.5 STATEMENT OF HYPOTHESIS——————————————–12
1.6 SIGNIFICANCE OF THE STUDY——————————————-12
1.7 SCOPE OF THE STUDY—————————————————–13
1.8 LIMITATION OF THE STUDY———————————————14
1.9 DEFINITION OF TERMS—————————————————15

CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 LOCAL GOVERNMENT: NATURE AND PURPOSE —————————-17
2.2 EFFECTIVE REVENUE GENERATION THROUGH TAXES —————-20
2.3 AN OVERVIEW THE ORIGIN OF TAXATION ———————————24
2.4 TAX ADMINISTRATION AND OBJECTIVES ——————————-27
2.5 CLASSIFICATION OF TAXES ——————————————–31
2.6 PROBLEM OF ADMINISTRATION IN THE LOCAL GOVERNMENT —–34
2.7 PROSPECT OF EFFECTIVE TAX ADMINISTRATION IN NIGERIA ———-46

CHAPTER THREE: RESEARCH METHODOLOGY
3.1 INTRODUCTION ——————————————— 63
3.2 RESEARCH DESIGN ——————————————— 63
3.3 AREA OF THE STUDY——————————————— 63
3.4 POPULATION OF THE STUDY ——————————————— 63
3.5 SOURCES OF DATA COLLECTION——————————————– 64
3.6 DETERMINATION OF SAMPLE SIZE ———————————————65
3.7 METHOD OF DATA ANALYSIS ——————————————— 66
3.8 VALIDITY TEST ——————————————— 68
3.9 RELIABILITY TEST ——————————————— 68
CHAPTER FOUR: PRESENTATION, INTERPRETATION AND ANALYSIS OF DATE
4.1 DATA PRESENTATION————————————————————-70
4.2 DATA ANALYSIS ——————————————————————-70

4.3 TEST OF HYPOTHESIS ————————————————————-83
CHAPTER FIVE: SUMMARY OF FINDINGS , CONCLUSION AND RECOMMENDATION
5.1 SUMMARY OF FINDINGS——————————————————–92
5.2 CONCLUSION——– ————————————————————–94
5.3 RECOMMENDATION ————————————————————-96
BIBLIOGRAPHY————————————————————————-98
APPENDICES—————————————————————————–100