TABLE OF CONTENTS
TITLE PAGE PAGES
CERTIFICATION I
ACKNOWLEDGEMENT II
DEDICATION III
TABLE OF CONTENT IV
CHAPTER ONE
1.0
INTRODUCTION
1.1
OBJECTIVE
OF STUDY
1.2
SIGNIFICANT
OF THE STUDY
1.3
SCOPE
OF THE STUDY
1.4
LIMITATION
OF THE STUDY
1.5
RESEARCH
METHODOLOGY
1.6
PLAN
OF THE STUDY
1.7
DEFINITION
OF TERMS
CHAPTER TWO
2.0
LITERATURE
REVIEW
2.1
DEFINITION
OF TAXATION
2.2
TYPE
OF TAXATION
2.3
EFFECT
OF TAXATION IN LOCAL GOVT
2.4
HOW
TAXES ARE AVOIDED AND EVADED
2.5
REASON
OF INEFFECTIVE TAXES COLLECTION
CHAPTER THREE
3.0
RESEARCH
METHODOLOGY
3.1
POPULATION
AND SAMPLE DESIGN
3.2
INSTRUMENT
3.3
PROCEDURE
OF TAX ADMINISTRATION
3.4
METHOD
AND DATA ANALYSIS
3.5
HISTORICAL
BACKGROUND OF MORO LOCAL GOVT
CHAPTER FOUR
4.0
DATA
ANALYSIS AND PRESENTATION
4.1
INTRODUCTION
4.2
STATE
OF HYPOTHESIS
4.3
TEST
OF HYPOTHESIS
4.4
ANALYSIS
OF RESPONSE
CHAPTER FIVE
5.0
SUMMARY
OF THE FINDINGS
5.1
RECOMMENDATION
5.2
CONCLUSION
BIBLIOGRAPHY
CHAPTER ONE
1.0
INTRODUCTION
Taxing
techniques is a process by which government of a given country or society
increases and inspect irrespective of utility lived and public so as to acquired
income for themselves
So
taxes are the most important source of government income. A tax is defined as a
compulsory contribution imposed by the public authority irrespective of exact
amount of definition toward three characteristics of tax
It
is compulsory contribution imposed by the government on the people residing on
the country. Some it is a compulsory payment, a person who refuses to pay a tax
is liable to punishment
Tax is a payment made by the payer
,which is used by the government for the benefit of all citizen. The state uses
the revenue collected from tax to provide hospitals, schools, public utilities
e.t.c which all people benefited.
Lastly,
tax is not levied in return for any specific services rendered by the
government to the payer. An individual can not ask for special benefit from the
state in return for the tax paid by him. That is the essence of tax is the
absence of the direct proquo between the tax payer and the public authority.
It implies that the tax payer can not
return something equivalent to tax paid from the government . however, it
endearous to demonstrate the necessity the interest of efficiency which managed
as per planning and flow of logical routine which confirm to a flexible
amalgamation of the account concern.
Infact,
the process of reframe generation of any local government does not much more
compulsory take how the administration distribute the money which is being
generated so these will bring about the effect of tax evasion
Finally,
revenue collection have certain effect on the tax collected and the effect when
generated has on impact on the society.
1.1
OBJECTIVE OF THE STUDY
For the support and for the purpose
of administration, this project is limited to the work of tax officer and tax
evasion it also bring out the distribution of an accounting officer since tax
generally is money paid for the support and purposes of administration
Therefore, the objective of the work
is analyzed as follows: if the early stated problem concern taxation generally
are beloved the assurance of protection of local industries in certain for the
fact that these money collected will be used to develop and this will cause
discouraged so, if these intending problem are solved, the imposition of tax on
some goods,& commodities will cause discouragement in consumption and that
considered to be society understandable such as good that are dangerous to
human health.
Another
objective of solving these problem is that collection of tax will bring
contract the movement of the society so as to prevent hylation.
More
so, the major objective of solving these problem is that, if all dejanter are
educated and all tell know more about the advantage they will drive from paying
tax as at when due.
1.2
SIGNIFICANCE OF THE STUDY
The state internal kereme board is
the body in charge of the collection of personal income tax in the state. An
individual resides and these will bring about the importance of or the
achievement of these project work and as well as will be needed for the tax and
society at large.
However,
those research work is so important for the fact that it bring the reason for
rising revenue where a tax payer is paying tax and doesn’t know where his /her
money is ending to it encouraged them for it show them why tax is important and
what the will also achieve if not individually they will achieve something as a
community
It
is also important because it educated them on how tax collection prevent inflation
and develop their local industries which implies discouragement of consumption
of imported goods, so as to enable them earn income on their local sales {it
control the movement of the economy }
The
work also show the process taken in collection one disbursement of it as well
it state clearly the people or official responsible for each duty in the tax
and accounting world. Also specify the roles played by the tax issued false receipt
to people, their punishment include payer that the family to pay but want to
avoid it or rense to pay
1.3 SCOPE OF THE STUDY
The
scope of this topic ‘’accessing the effect of fax evasion on revenue generation
of the local government administration’’ cover the area of tax collection and
utilization {disbursement } on the local government administration before the analyzing
of how the records are being kept
Thus,
this research project work mainly designed among other thing to find out how
the tax collected only by the public authority?
IT
also cover the following area:- introduction to the topic, statement of problem
objective of the study, significant of the study, scope and limitation of the
study, definition of terms, literature review definition of taxation and types
of taxation effect of tax evasion, how taxes are avoided, research methodology
procedure and population sampling design, procedure of tax administration
method and data analysis of responses fixtures, summary of the finding
conclusion and recommendation
1.4 LIMITATION OF THE STUDY
This
study is limited to the local government because of time factor and considering
the cost of transportation and other resource in carryout the research work
This
study is limited to Moro local government kwara state it should be noted that
whatever is obtained here is also similar to other local government in Nigeria.
Insufficient information is one of the problem that has hundred this research
work such as inadequate and improper keeping of records, some of the document
in use were out of stock and the government has not provided fund for the
pronouncement of the necessary documents
However,
the researcher are able to overcome these problem before the completion of this
research work
1.5
RESEARCH METHODOLOGY
For
the purpose of adequacy of data needed for the project so as to obtain enough
and reliable information, the researcher decided to use personal interview only
for those who hold responsible position in the ministry
Although, the researchers received
minimum cooperation from them, it is believed that the answer provide and the
result of the personal interview provided enough data and information needed
for drawing meaningful conclusion
Some
of them as a basis of assumption that the purpose of the project was to check
the serete of the government spending and fair balancing and know how much his
been generated but we made them to believe that the existing system should be
appraised for the fact that government work on effect of data evasion and
nothing more
However, among these interviews for
the purpose of this project are the tax controller and collector including the
head officer in charge of department of local government at the office of the
chairman for tax in revenue of internal affairs fact and figure relating to the
project execution and performance were collected for analysis we were strong
confused that the number of responses to personal interview were satisfactory
enough
1.6
PLAN OF THE STUDY
This
research work has been classified into fire chapters, each chapter comprises
the following:- chapter one, included the objective of the study significant of
the study scope of the study, limitation of the study and research methodology.
Chapter
two, deals with literature review definition of taxation, type of taxation
effect of taxation in local government, how taxes are avoided and evaded and
reason for ineffective taxes collection
Chapter
three, explains briefly on the population and sampling design instrument
procedure of tax administration method and data analysis
Chapter
four, contain introduction of chapter, data analysis and presentation to
research questionnaire according to the state and test of hypothesis and
analysis of response
Chapter
five, discusses the findings, conclusion recommendation summary and suggestion
for future study
1.7
DEFINITION OF TERMS
Tax
–it is the compulsory contribution imposed by the government on the people
residing in the country. It is an assessment by the government. Although the
need of government complexity is social organization with the development of
human societies takes government involvement increasingly important.
However,
government can not perform these function without financial support of the
people it is therefore financial support
TAXATION :-
This is a system of raising money from citizen income corporate body by the
government
TAX LAWS:-
These are laws and principles that govern the collection of tax
TAX AVOIDANCE :- This value estimate for taxation fixed amount of tax fine. It is also
the determination of the amount of tax to be paid by an individual or group of
person or companies in a given year
TAX DILIGENCES :- It referred to as failure of payers to abdication on the day it is due.
It is the in ability to pay tax because of in adequate of funds.
TAX RATE:-
This is the percentage at which the value of tax base to be paid is determined
or the amount of tax charged in the case of direct tax
TAX PAYER :-
This is the person who will pay tax to the authority
TAX EVASION :-
This is an illegal way of avoiding tax responsibility by tax payer
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