TAXATION A SYSTEM OF GENERATING REVENUE BY GOVERNMENT IN ENUGU STATE

ABSTRACT  The major sources of the total foreign  exchange accruing to out country comes form oil Beanies which everyone is undoubtedly  aware has declined considerably.  Consequently there has been a fall in the federation account.  It then means that a state such as Enugu state with its major recurrent revenue emanating from its share of federation account will invariably intensity its efforts at internal revenue generation. Except other non-oil revenue sources are vigorously tapped a bleak economic future is imminent revenue generating exercise are difficult in normal times to accomplish because increase in taxes levies as revenue base are sensitive issues.  During economic recession the task is doubled the need to evade civil duties become stronger instead of  performing the civil responsibilities. The researcher saw the need to increase and improve on internal revenue generating effort in the state particularly  as Enugu state is a case of worry to everybody in this period of economic recessive bondage and austerity. Enugu state government had in the past made attempts to reform its internally generated revenue base.  For example it made some attempts in properly development (Ebeano housing) Transportation business (Entraco) Enugu international market near 9th mile etc but these reform attempts have not yielded the desired result. In the study new suggestion have been made to study the problem and make some vital recommendation. Chapter one of the study is the introductory part of the topic.  It deals with historical background of taxation in Enugu state importance of taxation in Enugu state, statement of problems purpose of study significance of the study statement of hypothesis scope and limitation of the study and finally definition of terms. Aware of the fact that some individual have made meaningful contributions by way of write-ups a critical view has been taken in chapter two which reviews those contribution works.  Therefore this chapter is titled reviews of related literature.  It deals with theoretical review of the contributions so far made by some individuals towards improving revenue generation evaluation of taxation system object of taxation and finally types of taxes.
TABLE OF CONTENTCover pageTitle pageApproval pageDedicationAcknowledgementTable of contents List of tables Abstract 
CHAPTER ONE 1.0Introduction 1.1Historical background of taxation in Enugu state 1.2Importance of taxation in Enugu state 1.3Statement of problems 1.4Purpose of study1.5Significance of the study1.6Statement of the hypothesis 1.7 Scope and limitation of the study1.8definition of terms 
CHAPTER TWO2.0Review of related literature 2.1Theoretical review2.2Evolution of taxation in Nigeria 2.3Characteristics of a good taxation system 2.4Objective of taxation 2.5Types of taxation 2.6Tax  system applicable 
CHAPTER THREE3.0Research design and methodology 3.1Sources of data3.2Sample frame 3.3Sample size3.4Sample type   3.5Pilot study3.6Methods of investigation3.7Limitation of the methodology 
CHAPTER FOUR 4.0Presentation of analsysi data4.1Analysis of data4.2Analysis if generated revenue from taxes collected by board of internal revenue for past three year (2003-2005)4.3Analysis of problem of taxation and revenues collection in Enugu state.
CHAPTER FIVE  5.0Finding recommendation and conclusion5.1Finding summarized 5.2Recommendation for reformation of  tax system5.3Conclusion Questionnaires Bibliography