TAXATION AS AN INSTRUMENT OF FISCAL POLICY IN NIGERIA

ABSTRACT This research is proposed to investigate taxation as a fiscal policy tool – on its use in solving economic problem such as inflation reduction, harmonization of policies on tax as it relates to government policies and conflict in objectives, inequality, multiple tax problem etc.  This work is a critical look at the existing forms of taxes in the county. It also looked at the Nigeria tax system in terms of tax policy; tax laws and finally taxes administration. It talked about principles / characteristics of a good tax system and of course, the role of taxation in the Nation’s development.  Questionnaires were administered on the relevant population sample. Also they were interviewed and data collected, analyzed and interpreted. Chi – square was used in analyzing the data collected. The collected data were tabulated according to their relevance to the hypothesis.  It was discovered that some level of stability has been achieved by way of reduction in inflation.  Also, the production sits for have received considerable amount of encouragement through various incentives given in order to encourage production activity. It was also discovered that provision of tax system on resource allocation, increase in disposable income, has not been sufficient.  In all, it was concluded that the Nigeria tax system is fairly adequate.  TABLE OF CONTENT
Title page  Approval page  Dedication  Acknowledgment  Abstract  Preface  Table of contents 
CHAPTER ONE  1.1Introduction  1.2Objective of the study  1.3Significance of the study  1.4Statement of problem  1.5Hypothesis  1.6Scope and limitation of the study  1.7Definition of terms 
CHAPTER TWO  REVIEW OF RELATED LITERATURE  2.1 Definition / forms of taxes  2.2 The tax system  2.3 Principles / characteristics of a good tax system  2.4 Development of Nigeria tax system  2.5 The role of taxation in the Nation’s development  2.6 References 
CHAPTER THREE  RESEARCH DESIGN AND METHODOLOGY  3.1 Study area  3.2 Sources of data (Primary and Secondary Sources)  3.3 Method of investigation 
CHAPTER FOUR  DATA PRESENTATION AND ANALYSIS  4.1 Data presentation  4.2 Analysis  4.3 Testing of hypothesis 
CHAPTER FIVE  SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION  5.1 Summary of findings  5.2 Conclusion  5.3 Recommendation  Bibliography  Appendix