ABSTRACT
The main objective of this research is to identify the effort of tax on individuals companies and the government of Delta State. The research design for the study was a survey and in investigating the problem, forty-four (44) respondents were selected at random from the staff of Delta State board of internal revenue. Data were collected through the research instrument of questionnaire and interviews. Responses were flailed and computer using a number of analysis tools. Such as simple percentages and cross tabulated analysis. Among other things, we found that a majority of people agreed that taxation is a source of revenue to the government. In time with the validated research questions, recommendation have been made to improve the system of tax administration, government business in general in Delta State.
TABLE OF CONTENTS
Title i
Certification ii
Dedication iii
Acknowledgement iv
Abstract v
Table of Contents vi
CHAPTER ONE – Introduction
1.1 Background to the Study 1
1.2 Statement of the Problem 2
1.3 Objective of the Study 2
1.4 Research Question 3
1.5 Significance of the Study 3
1.6 Scope of the Study 4
1.7 Limitation of the Study 5
1.8 Definition of Terms 5
CHAPTER TWO - Literature Review
2.1 Introduction 7
2.2 Definition of Tax and Taxation 7
2.3 Classification of Tax 9
2.4 Principle of Taxation 10
2.5 Characteristics of a Good Tax 12
2.6 Statement and Local Government Taxes 12
2.7 Objectives and Motives of Taxation 16
2.8 How Taxation can be used as fiscal weapon 17
2.9 Effect of Taxation 19
2.10 Tax as a Revenue Receipt 21
CHAPTER THREE - Research Methodology
3.1 Research Design 24
3.2 Population of the study 24
3.3 Sample Size 24
3.4 Sampling Techniques 24
3.5 Research Instrument 24
3.6 Validity of Instrument 25
3.7 Reliability of the Instrument 26
3.8 Method of Data Collection 26
3.9 Method of Data Analysis 26
CHAPTER FOUR – Data Presentation and Analysis
4.1. Introduction 28
4.2 Data Presentation 28
4.3 Findings 37
CHAPTER FIVE - Summary, Conclusion and Recommendations
5.1 Summary 39
5.2 Conclusion 40
5.3 Recommendations 40
5.4 Suggestions for Further Studies 41
References 42
Appendix I 43
Questionnaire 44
