Home / Accounting / CRITICAL APPRAISAL OF THE NIGERIA TAX LAWS AS ADMINISTERED BY ENUGU STATE GOVERNMENT 2000-2010

CRITICAL APPRAISAL OF THE NIGERIA TAX LAWS AS ADMINISTERED BY ENUGU STATE GOVERNMENT 2000-2010

 

Table Of Contents


Chapter ONE

1.1 Introduction
1.2 Background of Study
1.3 Problem Statement
1.4 Objectives of Study
1.5 Limitation of Study
1.6 Scope of Study
1.7 Significance of Study
1.8 Structure of the Research
1.9 Definition of Terms

Chapter TWO

2.1 Overview of Tax Laws
2.2 Historical Development of Tax Laws in Nigeria
2.3 Enugu State Tax Administration
2.4 Comparative Analysis of Tax Laws in Nigeria
2.5 Impact of Tax Laws on Economic Development
2.6 Challenges in Tax Law Administration
2.7 International Best Practices in Tax Laws
2.8 Tax Law Reforms in Nigeria
2.9 Tax Evasion and Avoidance
2.10 Tax Compliance and Enforcement

Chapter THREE

3.1 Research Design
3.2 Data Collection Methods
3.3 Sampling Techniques
3.4 Data Analysis Procedures
3.5 Ethical Considerations
3.6 Limitations of the Research Methodology
3.7 Validity and Reliability of Data
3.8 Research Assumptions

Chapter FOUR

4.1 Overview of Research Findings
4.2 Analysis of Tax Laws in Enugu State
4.3 Compliance Levels with Tax Regulations
4.4 Impact of Tax Laws on Revenue Generation
4.5 Tax Law Enforcement Challenges
4.6 Recommendations for Tax Law Improvement
4.7 Comparison with Other States' Tax Laws
4.8 Future Trends in Tax Law Administration

Chapter FIVE

5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendations for Policy and Practice
5.4 Implications for Future Research
5.5 Contribution to Knowledge

Thesis Abstract


Since advent of the oil boom in Nigeria, taxation as the major source of public finance was neglected. The Nigerian major source of revenue became proceeds from crude oil Now that there is imbalance in allocation of revenue from oil sales by the federal government to states and local government. Government and people now seek alternative or ways to augument the insufficient amount received as their share of federal allocation. This now leads to taxation as an indispensable tool in economic planning and development of any nation. This study is therefore aimed at critical appraisal of Nigerian tax laws as administered by Enugu State government. To carry out the study, data for research were collected based on secondary data (Time series data) from staff of Enugu State board of internal revenue in Enugu, supplemented by personal interview. Data collected were analyzed using Z-tests which are two sample Z-test used for 2000-2005 and one sample Z-test used for 2006-2010 which led to rejection of null hypothesis in chapter one.


Thesis Overview

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