THE EFFECT OF TAX ADMINISTRATION ON REVENUE GENERATION IN ENUGU STATE.

•               TABLE OF CONTENT COVER PAGE------------------------------------------------------------------------TITLE PAGE-------------------------------------------------------------------------i APPROVAL PAGE------------------------------------------------------------------ii DEDICATION-----------------------------------------------------------------------iii ACKNOWLEDGEMENT-----------------------------------------------------------iv ABSTRACT--------------------------------------------------------------------------v TABLE OF CONTENT-------------------------------------------------------------vi 

Chapter ONE

INTRODUCTION

•   ------------------------------------------------------------------1
• 1.1BACKGROUND OF THE STUDY-------------------------------------------------------------------1 
• 1.2STATEMENT OF THE PROBLEM -----------------------------------------8 
• 1.3OBJECTIVE OF THE STUDY ------------------------------------------------9 
• 1.4RESEARCH QUESTION -----------------------------------------------------10 
• 1.5STATEMENT OF HYPOTHESIS--------------------------------------------12 
• 1.6SIGNIFICANCE OF THE STUDY-------------------------------------------12 
• 1.7SCOPE OF THE STUDY-----------------------------------------------------13 
• 1.8LIMITATION OF THE STUDY---------------------------------------------14 
• 1.9DEFINITION OF TERMS---------------------------------------------------15  

Chapter TWO

LITERATURE REVIEW

• 17  
• 2.1GENERAL OVERVIEW ABOUT THE STUDY----------------------------17 
• 2.2ORIGIN OF TAXATION-----------------------------------------------------20 
• 2.3TAX ADMINISTRATION-------------------------------------------------------------24 
• 2.4PURPOSE OF TAXATION------------------------------------------------------------27 
• 2.5QUALITIES OF A GOOD TAX SYSTEM--------------------------------------------31 
• 2.6CLASSIFICATION OF TAXES-------------------------------------------------------34 
• 2.7ENUGU STATE BOARD OF INTERNAL REVENUE------------------------------46 
• 2.8THE REVENUE GENERATION IN ENUGU THROUGH TAX -------------------48 
• 2.9INADEQUATE STAFF AND FACILITIES HINDER TAX GENERATED--------49 REVENUE IN ENUGU STATE 
• 2.10INCIDENCES OF TAX EVASION AND AVOIDANCE IN ENUGU STATE----52 
• 2.11EFFORTS MADE BY ENUGU STATE BOARD OF INTERNAL REVENUE TO IMPROVE REVENUE GENERATION--------------------------------------------56 REFERENCE ------------------------------------------------------------------------62  

Chapter THREE

RESEARCH METHODOLOGY

•   --------------------------------------------- 63
• 3.1INTRODUCTION --------------------------------------------- 63 
• 3.2RESEARCH DESIGN --------------------------------------------- 63 
• 3.3AREA OF THE STUDY--------------------------------------------- 63 
• 3.4POPULATION OF THE STUDY --------------------------------------------- 63 
• 3.5SOURCES OF DATA COLLECTION-------------------------------------------- 64 
• 3.6DETERMINATION OF SAMPLE SIZE ---------------------------------------------65 
• 3.7METHOD OF DATA ANALYSIS --------------------------------------------- 66 
• 3.8VALIDITY TEST --------------------------------------------- 68 
• 3.9RELIABILITY TEST --------------------------------------------- 68 REFERENCE  

Chapter FOUR

DATA PRESENTATION AND ANALYSIS

• PRESENTATION, INTERPRETATION AND ANALYSIS OF DATE  -------------70
• 4.1DATA PRESENTATION-------------------------------------------------------------70 
• 4.2DATA ANALYSIS -------------------------------------------------------------------70 
• 4.3TEST OF HYPOTHESIS -------------------------------------------------------------83 

Chapter FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

• OF FINDINGS , CONCLUSION AND RECOMMENDATION  ----92
• 5.1SUMMARY OF FINDINGS--------------------------------------------------------92 
• 5.2CONCLUSION-------- --------------------------------------------------------------94 
• 5.3RECOMMENDATION -------------------------------------------------------------96 BIBLIOGRAPHY-------------------------------------------------------------------------98 APPENDICES-----------------------------------------------------------------------------100