TAXATION AND ITS EFFECT ON THE NIGERIAN ECONOMY (A CASE STUDY OF ENUGU STATE TAX SYSTEM)

ABSTRACT The aim of this study was to investigate on taxation and its effects in the Nigeria economy. One of the objective carried out by the researcher was to examine peoples perception on taxation.  Taxation is seen as a tool aimed at improving the performance of the national economy by such means as altering the balance between current consumption and capital investment. It looked at the work of other  authors in order to make the exercise richer. Their different views were seen in different books and other materials (journal) which made this study much better than similar works in this area. In carrying out this study, the researcher used both primary and secondary data. Qestionnaries and interviews were used in generating the primary data while the secondarry data were obtained through library researcher and other sources. The purpose sample of 147 respondents were randomly selected for the study to avoid numerous errors in the calculation. From the data collected and analysed, it was evident that tax collection plays a great role in the development of the Nigeria economy. Conclusively, discussion, summary, conclusion, and recommendations were made to achieve the purpose of this work.

TABLE OF CONTENTS Title page Approval page Dedication  Acknowledgement Abstract   Table of content
CHAPTER ONE: INTRODUCTION 1.1 Background of the study 1.2 Statement of the problem 1.3 Purpose of study 1.4 Significance of the study 1.5 Scope and delimitation 1.6 Definition of terms
CHAPTER TWO: REVIEW OF RELATED LITERATURE 2.1 Taxation theory 2.2 The objectives and importance of taxation and economic policy. 2.3 Imposition of taxes and income chargeable under various tax laws and acts and the relevant tax authority. 2.4 Ascertainment of income for tax purposes. 2.5 Types and qualities of taxation. 2.6 Tax effects on the economy. 2.7 Tax effects on production and distribution. 2.8 Tax effect on consumption and savings. 2.9 Tax effects on investment and efficiency. 2.10 Tax evasion and avoidance. 2.11 Current charges in personal income taxation.
CHAPTER THREE: RESEARCH, DESIGN AND METHODOLOGY 3.1 Research instruments. 3.2 Sources of data. 3.3 Sampling procedure. 3.4 Statistical treatment 3.5 Data analysis.
CHAPTER FOUR: PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA. 4.1 Data analysis,presentation and interpretation. 4.2 Test of hypothesis.
CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION. 5.1 Summary of findings. 5.2 Conclusion. 5.3  Recommendation. Bibliography . Appendices.