ABSTRACT
Taxation according to Collins English Dictionary defined it has a coompulsory financial contribution imposed by a government to raise revenue, levied on the income or property of a person or organisation, on the production cost or sales prices of good and services. The study was carried out in Baruten Local Government Area, Kwara state. To find out taxation in rural area, its operation, effectiveness and problem.
The obejctive of this study is to survey and analyze as much as possible and various types of tax operation in Baruten Local Government Area of Kwara State in pacticular and in Nigeria in general and method of tax collection and enforcement procedure under the law. The study will also assess the evaluation of the effectiveness of the tax collection and enforcement procedure. In view of this some recommendation were made based on findings from the study which made it as a step towards of findings a lasting solution to a lack in the collectable revenue through tax evasion, kwara state government should among other things try the people thrugh the necessary channels on the use and important of taxes so that they will be encourage to pay sub-sequent taxes.
TABLE OF CONTENT
Title page i
Certification ii
Dedication iii
Acknowledgement iv
Abstract vi
Table of Contents vii
CHAPTER ONE
1.1 Introduction/Background of the study 1
1.2 Statement of Problem 3
1.3 Aims and Objectives 5
1.4 Methodology of the study 6
1.5 Hypothesis 7
1.6 Significance of the Study 8
1.7 Scope and Limitation of the study 8
1.8 Organization of the study 9
1.9 Definition of terms 10
CHAPTER TWO
2.1 Historical Background of the case study 13
2.2 Organization structure 14
2.3 Literature Review 17
2.4 Classification of taxes 21
2.5 Purpose of taxation 25
2.6 Principle of taxation 27
2.7 Uses of taxation 29
2.8 Problem of taxation 30
2.9 Importance of taxation to the people of Baruten
Local Government Area 32
REFERENCE 33
CHAPTER THREE
3.1 Research Methodology 34
3.2 Method and operation of taxation 35
3.3 Sample Design 36
3.4 Sample size 37
CHAPTER FOUR
4.1 Presentation and analysis of data 39
4.2 Findings 48
4.3 Suggested and solution to the problem of tax collection 50
CHAPTER FIVE
5.1 Summary 53
5.2 Recommendations 54
5.3 Conclusion 55
Bibliography
