
ABSTRACT
The contribution of taxation to
economy can not be over emphasized apart from the revenue function it performs
for the government; it is also used to assist the nation government to achiever
the country’s macro economic objective in the areas of the monetary policies.
It has been observed over the years in Nigerian economy that the taxation
derived from companies has been grossly understated due to the improper
administration of Nigerian tax system in the collection and assessment of
companies in any fiscal year. companies are know to be evading tax which is
criminal in nature and also avoiding tax
due to the various loopholes in the tax lows. Non- compliance with tax rules
and regulations has been a battle neck which is a Kay factors in the
ineffectiveness in the management of Nigerian tax system.
economy can not be over emphasized apart from the revenue function it performs
for the government; it is also used to assist the nation government to achiever
the country’s macro economic objective in the areas of the monetary policies.
It has been observed over the years in Nigerian economy that the taxation
derived from companies has been grossly understated due to the improper
administration of Nigerian tax system in the collection and assessment of
companies in any fiscal year. companies are know to be evading tax which is
criminal in nature and also avoiding tax
due to the various loopholes in the tax lows. Non- compliance with tax rules
and regulations has been a battle neck which is a Kay factors in the
ineffectiveness in the management of Nigerian tax system.
The main objective of the project is
to explore the relationship between taxation and Nigerian economic growth of
the nations the primary and secondary data were applied in carrying out this
research work.
to explore the relationship between taxation and Nigerian economic growth of
the nations the primary and secondary data were applied in carrying out this
research work.
Chi-
square and multiple liner regression analysis was used to analyze the primary
and secondary data respectively, the findings reveal that there is a
square and multiple liner regression analysis was used to analyze the primary
and secondary data respectively, the findings reveal that there is a
significant
relationship between taxation and Nigerian
economic development tax evasion and avoidances are major hindrances to revenue generation Nigerian
economic , on – compliances with tax
laws on the part of the tax payer is a hindrance and in effectives tax
administration has giver enough loop
holes to poor generation of this major sources of incomes. We recommend among
other the computerization of the integrated tax operation for enhancement in
revenue collection.
relationship between taxation and Nigerian
economic development tax evasion and avoidances are major hindrances to revenue generation Nigerian
economic , on – compliances with tax
laws on the part of the tax payer is a hindrance and in effectives tax
administration has giver enough loop
holes to poor generation of this major sources of incomes. We recommend among
other the computerization of the integrated tax operation for enhancement in
revenue collection.
TABLE OF CONTENTS
Page
Title i
Certification
ii
ii
Dedication iii
Acknowledgement
iv
iv
Abstract v
Table
of Contents
of Contents
CHAPTER ONE:
1.0
Introduction 1
Introduction 1
1.1
Background to the Study
1
Background to the Study
1
1.2
Statement of the Problems
3
Statement of the Problems
3
1.3
Research Questions 6
Research Questions 6
1.4
Objectives of the Study 6
Objectives of the Study 6
1.5
Hypotheses of the study
6
Hypotheses of the study
6
1.6
Significance of the Study
7
Significance of the Study
7
1.7
Scope of the
study 7
Scope of the
study 7
1.8
Special terms 8
Special terms 8
1.9 plan of the study
9
9
End of chapter references
10-11
10-11
CHAPTER TW0
2.0.
Introduction
12
Introduction
12
2.2.
Classification of tax 14
Classification of tax 14
2.3.
Collectible Taxes and Levies by Each Tier of the Government in
Collectible Taxes and Levies by Each Tier of the Government in
Nigerian 15
2.4.
Taxation and Fiscal Regulation In Nigerian 18
Taxation and Fiscal Regulation In Nigerian 18
2.5.
Impact of Taxation on Economic System in Nigerian 26
Impact of Taxation on Economic System in Nigerian 26
2.5.0.
Objectives Of Nigerian Tax System
29
Objectives Of Nigerian Tax System
29
2.5.1.
To Promote Fiscal Responsibility and Accountability 29
To Promote Fiscal Responsibility and Accountability 29
2.5.2.
To Facilities Economic Growth and Development 29
To Facilities Economic Growth and Development 29
2.5.3.
To Provide the Government with Stable Resources For The
To Provide the Government with Stable Resources For The
Provision of Public Goods and Services 30
2.5.4.
To Address Inequalities Income Distribution 36
To Address Inequalities Income Distribution 36
2.5.5.
To Provide Economic Stabilization
31
To Provide Economic Stabilization
31
2.5.6.
To Current Market Failure and Imperfection 31
To Current Market Failure and Imperfection 31
2.5.7.
Feature of the Nigerian Tax System
31
Feature of the Nigerian Tax System
31
2.6.1.
Simplicity Certainty and Clarity
31
Simplicity Certainty and Clarity
31
2.6.2.
Law’s Compliances Cost 32
Law’s Compliances Cost 32
2.6.3.
Law’s Cost Of Administration
32
Law’s Cost Of Administration
32
2.6.4.
Fairness 33
Fairness 33
2.6.5.
Flexibility
33
Flexibility
33
2.6.6.
Efficiency
33
Efficiency
33
2.7.
Imperatives of Tax as A Tools For Economic 34
Imperatives of Tax as A Tools For Economic 34
End of Chapter References.
37
37
CHAPTER THREE
3.0.
Research Methodology
39
Research Methodology
39
3.1.
Introduction
39
Introduction
39
3.2.
Areas of the Study
39
Areas of the Study
39
3.3.
Research Design
40
Research Design
40
3.4.
Methodology
41
Methodology
41
3.5.
Administers of Data Collection and Instrument 41
Administers of Data Collection and Instrument 41
3.6.
Hypothesis Retested
42
Hypothesis Retested
42
3.7.
Data Analysis
42
Data Analysis
42
References
52
52
CHAPTER
FOUR
FOUR
4.1.
Introduction
53
Introduction
53
4.2.
Data Presentation
53-54
Data Presentation
53-54
4.3.
Analysis of Data
54-66
Analysis of Data
54-66
4.4.
Test of Hypothesis
67-69
Test of Hypothesis
67-69
4.5.
Result and Discussion
70-72
Result and Discussion
70-72
4.5.
Appendix
70-72
Appendix
70-72
CHAPTER FIVE
5.0.
Summary, Conclusions and Recommendation 73
Summary, Conclusions and Recommendation 73
5.1.
Summary of the findings
73-74
Summary of the findings
73-74
5.2.
Conclusions 74-75
Conclusions 74-75
5.3.
Recommendation
75-79
Recommendation
75-79
5.4
further area of the study 79-81
further area of the study 79-81
End of
Chapter References
Chapter References
Bibliography 86
Appendix

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