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AN EVALUATION AND APPRAISAL OF TAXATION AS A SOURCE OF REVENUE TO LAGOS STATE BOARD OF INTERNAL REVENUE (CASE OF LAGOS STATE, NIGERIA)

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AN EVALUATION AND APPRAISAL OF TAXATION AS A SOURCE OF REVENUE TO LAGOS STATE BOARD OF INTERNAL REVENUE (CASE OF LAGOS STATE, NIGERIA)

 

 

 

Abstract

Taxation has become a thing of interest and urgency as it is a means of revenue to the federal, state and local Government in Nigeria. However, the political, economic and social development of any country depends on the amount of income generated for the provision and maintenance of public utility services such as water, electricity supply, health services, education and transport services as well as the provision of economic development and maintenance of an efficient administrative system, the aim of this paper was to reveal the impact of taxation as a source of revenue in Lagos, Nigeria. The paper focuses on the various types and principles of taxation in Lagos, Nigeria. In the paper the fundamental effect of taxation, organs of tax collection, types of taxes in Nigeria and problems relating to tax among others were discussed. The findings among others confirmed that adequate use of the funds generated through taxes served as means of poverty alleviation, unemployment and improve the standard of living of the people. The paper, therefore, recommend that the Lagos state government should raise more public awareness and enlightenment that will enable taxpayers to know the usefulness and reason for the payment of tax.

 

 

 

TABLE OF CONTENT:

 

CHAPTER ONE

INTRODUCTION

1.1     Background of the Study

1.2     Statement of the Research Problem

1.3     Objectives of the Study

1.4     Significance of the Study

1.5     Research Questions

1.6     Research Hypothesis

1.7     Conceptual and Operational Definition

1.8     Assumptions

1.9     Limitations of the Study

 

CHAPTER TWO

LITERATURE REVIEW

2.1     Sources of Literature

2.2     The Review

2.3     Summary of Literature Review

 

CHAPTER THREE

RESEARCH METHODOLOGY

3.1     Research Method

3.2     Research Design

3.3     Research Sample

3.4     Measuring Instrument

3.5     Data Collection

3.6     Data Analysis

3.7     Expected Result

CHAPTER FOUR

DATA ANALYSIS AND RESULTS

4.1     Data Analysis

4.2     Results

4.3     Discussion

CHAPTER FIVE

SUMMARY AND RECOMMENDATIONS

5.1     Summary

5.2     Recommendations for Further Study

References

 

 

 

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