Download complete project materials on An Evaluation Of Taxation As A Source Of Government Revenue from chapter one to five
CHAPTER ONE
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1.0 INTRODUCTION/ HISTORICAL BACKGROUND OF THE STUDY
This project is written with the view to shed light on the evaluation of taxation as a source of government revenue in kwara state with particular inference to Ifelodun Local Government and to offer suggestion on how to improve the source of local government finance.
No matter how resources are open to any government, it must be understandable that what can never be satisfied based on their unlimited ness. It was this view that prompted to look into the revenue source of Ifelodun Local Government with a particular reference to taxation. Before how, it was a fact that a list of research had been carried out with regard to activities of Local Government.
Ifelodun Local Government was established in 1976 by Muhammed, and it was during the regime of Olusegun Obasanjo. The local government took off with the sole administrator as the glad of local government were the accountant general served as the secretary of the local government.
The local government is a populated area which was divided into 12 wards in which the village share a ward with tone and other having Ajase-Ipo as the local government headquarter.
From 1976, when the local government was newly created, about ten local government chairman have rules successfully in this local government with substantial development such as construction of road, linking all the villages to the local government headquarter, provision of drink age water through the construction of bore hole and money lending facilities for cooperative society, distribution of low cost of fertilizer to the farmers e.t.c.
However, the local government has reached a development that are still expected to come to this local government is the aspect of education because, the people in this local government area are curious about education in which the local government can not boost of any higher institution.
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Also, the secondary school in the local government area are not enough to cater for the population of the people graduated from the numerous primary school, so they need to acquire more secondary school education.
More so, most of the road constructed are unbarred which make it difficult for vehicles to access during the raining season. Another important basis amenities which is the right of the citizen is electricity but two villages close to the headquarter are enjoying the supply of electricity while the rest are in darkness.
The local government area lack industries, because if industry is sited at this locality, it will improve the ecort only situation and the problem of unemployment by the alight we reduce. Lack of services of some financial institution such as Bank, Insurance company and others must be corrected.
AIMS AND OBJECTIVES
No organization can boast on its existence, if it can hot fulfill the purpose for which it is being set up. In fact no purpose can be achieved if there are no means (Resources) as their disposal to financial the project.
Hence, this project aims at addressing itself to an evaluation of taxation as source of government revenue in Ifelodun local government to achieve the purpose of its existence.
The general base of this study is therefore to collect data on taxation analysis, the data provide an insight to the general attitude of the people in this local government, towards the payment of tax and the uses of tax in the areas.
It is also aimed that at end of this project, the general principal of taxation in Nigeria, taxation with a particular of reference to Ifelodun local government and the purpose of taxation shall be fully acquitted.
SIGNIFICANCE OF THE STUDY
The focus is on the value or expected findings of the study to knowledge. The research work is used to develop expenditure particular in the field of education, health, scheme, deficiency e.t.c.
As new development project were increased, the government needs to increase current expenditure to administer them in the case of hospital, school maintenance among others. In Nigeria today, high percentage of government revenue comes from export duties and petroleum profit tax in which the percentage derived from it is 85% and over 90% of exports.
Taxation therefore is not an influence in the economy country but also an important instrument of the economy policy.
SCOPE OF THE STUDY
The research will focus on the evaluation of taxation as source of government revenue with preference to Ifelodun local government area of kwara state. And as a regard to sources of government revenue with special interest.
LIMITATION OF THE STUDY
Some of the short coming that limited the extent of the project work include:
1. the financial problem, since the project is being carried out by student and it is difficult for the researcher to get adequate finance to carry out research project effectively.
2. Furthermore, the obvious reluctance of Ifeelodun local government staff to give adequate and current information would be used mainly for academic purpose.
3. Lastly, the period given to complete the research work is short considering the quality of information to be collected.
RESEARCH METHODOLOGY
For the purpose of the study, the methods employed in the collection of data and all the necessary information for the study. They include the primary and secondary methods.
The primary method are first hand information collected for the purpose of this research. The instrument of primary method includes questionnaires and observation while the secondary method involves the use of publication and record. the instrument in secondary method include the use of journals, newspaper and magazines. Both descriptive and inferential statistics are employed to analyses the collection.
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