TAX AS A SOURCE OF REVENUE TO THE FEDERAL GOVERNEMNT OF NIGERIA, PROBLEMS, RECOMMENDATIONS FOR IMPROVEMENT
            TABLE OF CONTENTS
CHAPTER ONE
1.0       INTRODUCTION
1.1       BACKGROUND OF STUDY
1.2       STATEMENT OF PROBLEM
1.3       SCOPE OF STUDY
1.4       OBJECTIVES OF STUDY
1.5.      LIMITATION OF STUDY
1.6.      DEFINITION OF TERMS
CHAPTER TWO
2.0              REVIEW OF LITERATURE
2.1              DEFINITION OF TAX
2.2              ORIGIN OF TAX
2.3              FUNCTIONS OF TAX
CHAPTER THREE
3.1       SUMMARY
3.2       FINDINGS
3.3       RECOMMENDATION
            REFERENCE
CHAPTER ONE
            INTRODUCTION
1.1              BACKGROUND OF THE STUDY
The background of the study is also called important of the
study, so the study, of the term paper is when completed the essence of paying tax.  Under the importance of the study, we have income tax which is one of the major sources of avenue of the Federal Government in question.
            In tax collected comeback to the tax payer in form of social amenities such as piper Bourne water, electricity, health centre, good road, school, building of market, all these are what they benefit form the tax they pay,
            Also, income tax has some social effects to the tax payers such as relief.  The relief after the social structure of whose tax payer in Federal Government.
            They relieves respect of children and function relief on insurance policy, premiums and dependent relatives.
            Government of the Nigeria spread the money collected from income tax which has been imposed on determinate object or project such as justice etc.  some of the revenue collected from taxes are usually distributed as part of the proceeds fo income tax the work is also based on oral interview, observation, answers from comprehensive, questionnaire and compares between what is laid down in lopman and what is in operation.
            However, the work has been done not without some limitation.  The researcher was confronted with some unlimbering factors during her time of study such as limited time during the period of the study.  In addition to this work she was faced with other problems such as attending her lectures, preparation for the forth coming examination for ordinary national diploma even financial constraints.
1.2              STATEMENT OF THE PROBLEM
The problem stated by tax as a sources of revenue to the
federal government of Nigeria.
            In every tax there must be direct and indirect which is commonly in every tax as a sources of revenue to the federal government such as where we have a computer café in Nigeria.  In computer café there is no enough computer, machine, electricity and staff improved there because people who usually comes fro browsing are not comfortable.
            So, the solution to this problem of paying of tax in a computer café, government should go to the NEPA authority for the provision of stayed electricity instead of using generator in a computer café.
            And to provide enough computer machine and provide enough staff for attending of people who usually comes in a computer café.
            Another problem of tax as a sources of revenue to the federal government of Nigeria are the problems of banks in some Nigeria. For there is no enough mortgage after depositing to the bank.  So government should help the problem in tax in other to penalize any bank in Nigeria that does not have usually put mortgage in the money deposited. So this solution should be made.
1.3              SCOPE OF THE STUDY
The term paper is about tax as a source o revenue to federal
government of Nigeria.  The work was conducted by contracting tax payers which comprises; office workers, petty traders and the federal inland revenue hoping that whatever information obtaining from them are assumed to be the same in al other areas.
            This study will guide answers to the meaning o taxation as a revenue generate to the federal government of Nigeria.  Much attention will be gives to the roles of tax to the economy.  Some of the factors which militates against tax are identified and solutions and recommendation will be given to all the above problems with a view to curtail them or stopping them entirely.  This work is also based on moral in the view, observations, answers from comprehensive questionnaires and comparism between what is laid down in the top and what is in operation.
1.4              OBJECTIVE OF STUDY
This term paper work among others is aiming at:
a.         Improving on the techniques of assessment and collection of taxes in the federal government level.  This is because, if the techniques are improved, the government will generate more revenue.
b.         Examining the rate and contribution of taxation in economic development of federal government of Nigeria
c.         Enumerating the problems confronting assessment and collection of taxes in federal level.
d.         Offering useful suggestions on how to solve taxation problems
e.         Suggesting the methods through which tax can be imposed to enable the citizens to the uses and the values of taxes they pay.
1.5              DEFINITIONOF TERM
Many writers define tax in different ways according to Ducan
Block 1939; “Tax is the process by which a person hands over a portion of his income to the government on his own account”.
            J.M. Smith and K.F. Shouson defined it as a distribution of profit between the government unit and the owner of the business.