THE ROLE OF AN ACCOUNTANT IN THE POVERTY ALLEVIATION PROGRAMME OF THE FEDERAL GOVERNMENT
 (A CASE STUDY OF ENUGU SOUTH LOCAL GOVERNMENT AREA)
ABSTRACT
This project work was on the role of the accountant in poverty alleviation programme of the federal government with particular note on Enugu South Local Government Area. The objectives of the study among others were to determine the role of the Accountant in the poverty alleviation programme of Enugu South Local Government Area. To determine whether the role of the accountant is of relevance in the planning of programmes and policies of the poverty alleviation programmes in Enugu South Local Government Area. In view of this, an indepth literature review was carried of related materials, journals, and text books, besides, data were elicited through the use of questionnaire and oral interview conducted. These data were analysed and presented using statistical technique such as tables and percentages. The data was used to text the there hypothesis formulated. Base on the data analysed these findings were made: it was discovered that the poverty alleviation programme was geared towards, providing food, security, reducing unemployment and increasing the standard of living of the citizens. Inspite of the rigorous effort by the three tiers of government and the huge sum that has been spent so far, the impact is that to be felt even in Enugu South local government area. It was discovered that the local government authorities particularly the poverty alleviation committee have made contentions efforts towards mobilization of savings by intermediating between those that have the needed resources (donors) and those that need than (grassroots). In the light of these findings, recommendation were also made which include: Enlightenment campaign programme aimed at informing and educating the citizens and individuals domiciled within Enugu on the relevance benefit and right attitude towards poverty alleviation programme. Periodic account audit should be carried out semi annually in other to determine the amount and the effect of funds disbursed courtesy of the poverty alleviation programme. There should be proper integration and role definition with particular emphasis on the place of the accountant in other to guarantee maximum result which will invariably lead to a noticeable impact of the programme at the grass root level. The researcher strongly believe that if the measures are taken, it will help create positive impact of poverty alleviation programme at the grass root level.
TABLE OF CONTENTS
CHAPTER ONE:
1.0  Introduction                                  
1.1  Background of the study
1.2  Statement of the problem:
1.3  Objective of the study
1.4  Research questions
1.5  Statement of hypotheses
1.6  Scope of the study
1.7  Significance of the study:
1.8  Limitation of the study
1.9  Definition of the terms
Reference
CHAPTER TWO:
2.0      Review of related literature:
2.1  Theoretical review
2.1.1 Nature and scope of accounting
2.1.2 Qualification of an accountant
2.1.3: Functional role of an accountant
2.1.4 Benefits
2.2  Empirical review
       References
  CHAPTER THREE: RESEARCH DESIGN AND METHODS:
3.1      Research design
3.2      Area of study
3.3      Population of study
3.4      Sources of data
3.5      Sampling method
3.6      Research instrumentation
3.7      Validity and reliability of research instruments
3.8              Methods of investigation
CHAPTER FOUR:
4.0  Introduction
4.1  Data Presentation, analysis and interpretation
4.2  Test of hypothesis
CHAPTER FIVE:
5.0      Introduction
5.1  Summary of Findings
5.2  Recommendations
 5.3 Conclusion
       Bibliography or References
       Appendix
CHAPTER ONE
1.1 BACKGROUND OF THE STUDY
 Every government in the execution of its fiscal responsibilities provides the individual within its area of jurisdiction with same basic necessities of life, such as rural and urban electrification, construction of good road network and bridge, provision of pipe-borne water, maintenance of schools establishment of hospitals, payments of salaries of civil servants. Etc.
The responsibility of every government is quite enormous, and Enugu State could not be an exception.
One would right ask, how then does the government generates resource to fund all these activities. It can only do so by trying as much as possibly to exhaust and exploit all the revenue available to since government is non-profit oriented body, it needs to generate revenue from taxes and other revenue sources, hence, one can obviously see why taxes are very important to government, to enable it meet up with its challenges.
Definition of Taxation: Taxation can be defined as compulsory levy by government imposes on, its citizen for provision of public goods and services. Most government in Nigeria opened on this tax for revenue generation. The revenue generated is used for economic, social, political and cultural development.
Taxes are major source of government revenue form funding its activities. Tax revenue is used in increasing the rate if economic growth hence the per capital income, leading to higher standard of living. Tax is not only source of government revenue. Other sources include fees, licenses, earning and sales rent on government quarter of federal government revenue, loans and grants. Amongst all these sources, taxes should or are contributing larger proportion of the total internally generates revenue. This implies that the level of the government expenditure should be a great extent on the ability of the tax system to place the required at the disposal of the government.
Having noted that it is through tax the government is able to execute her project as well as run its affairs. However, it will also be note again that tax polices can affect development. A good tax policy like “approved users scheme” which allows for exemption from important duty or grants a concessionary low rate of import duty or material brought into Nigerians for use in the manufacturing or processing of good or in the provision of services, provides that certain conditions are fulfilled and also the pioneer status”  which allows some pioneer industries to employ a tax holding of three to five years, all these are all used by the Nigeria government to encourage  company formation.
In most recent times, consideration and attention have been focused on the fiscal policy best suited to the economic development of the country.
As part of this search for most or nearly must desirable fiscal policies, consideration is being placed on the role of tax polices. Not too long now, that the federal government had introduced the value Added tax (VAT). And since then, this is enormous ways, has on creased of the tax revenue available to the State.    
In Nigeria, the major sources of tax revenue include personal income tax, company tax, petroleum profit tax, import duties etc.
However, this research study is limited to the taxes under the administration of the state government and in case, Enugu state government. It will evaluate the performance of Enugu State board of internal revenue as fares  tax administration is concerned because it is when have good tax administration that enough tax revenue is generated. Other revenue source available to the state will be looked into, while company the revenue generated from tax with other revenue sources which are not from taxation moreover, suggestion will be made on the ways of improving tax administration in the state.
1.2 Objective of the Study
The researcher have the following aims for the work
1.        To pick out and analyze the various taxes that are charged in Enugu state from 1992 to 1994.
2.        To ascertain the total value of taxes collected during the period, year by year.
3.        To exhaust other revenue sources available to the state government through which more tax revenue would be generated.
4.        To determine other sources of revenue available to the state apart from tax and how to improve.
5.        To make suggestion on ways of revenue improvement accruing to the state from both taxes and non tax sources.
6.        Tax examine and evaluate the tax collection machinery of the state and its effectiveness and ways of making improvement
7.        To ascertain the category of person taxable in the state, and the extent of their compliance.
1.3 State of problem
In the use of taxes as a major source of revenue for funding economic activities, the most difficult problem is in the area of tax administration. The problem arises due to lack of correct understanding of the objective of taxation, mal-administration of taxes, and employment of unqualified staffs and personnel and tax evasion and avoidance especial among affluent minority.
There is defect in the planning, control and information flow in the tax system. When the tax administration system is poor, revenue generated the problem encounter by the state government should be tackled, so that efficient machinery will be set in motion for the effective administration taxes in state.
1.4 Statement of Hypotheses
1.     There is a significant relationship between tax revenue and total revenue generated of the state.     
2.     There is no significant relationship between tax revenue and total revenue generated of the state.
3.     The tax administration system of Enugu of state is very efficient and there is no mismanagement of tax revenue by tax officials.
4.     The tax administration system of Enugu State is not very efficient and there is mis-management of tax revenue by tax official.
5.     There is no probability of tax payer’s collaborating with collectors to evade tax.
6.     There is the possibility of tax payers collaborating with tax collector to evade tax.
1.5 Significant of the Study
The aim of the study is to evaluate the tax revenue generation in Enugu State of Nigeria and assess the tax collection machinery set in motion by state. It is also expected to evaluate tax and other revenue source available to the state to know much the government is exploiting this source. Also, the work will examine how far the governments implements tax policies, whether the tax administration machinery is efficient and if not, how improve it. The study will find out much of the revenue generated by the state government comes from taxed and ways of improving it to increase the state government tax revenue generation.
There is also the need to compare the tax revenue generated from that of the other states with that of Enugu State. This will help to evaluate the performance of Enugu State more and better tax revenue generation of the strategies will suggested to improve tax revenue generation of the state so that more funds will be available for provision of infrastructural facilities to the people when there is economic growth. The standard of living of the entire citizens of the state would be greatly improved.
1.7 DEFINITION OF TERMS
Tax: Tax is a charge by government units against the income or wealth of person, natural or corporation, for the common benefit of all.
Taxable Income: Taxable income is income subject to tax by any government authority.
Taxable Profit: Taxable profit is the amount of profit as computed under the provision of particular tax law or revenue act upon which an income tax is levied.
Taxable Roll: Revenue (government accounting) is the gross receipts and receivables of a government unit derived from taxes, custom and other sources, but excluding appropriation and allocation.
Accountability:  Accountability (government acing) is the obligation of evidencing goof management, control or other performance imposed by law, agreement or regulation as a corporate executive trustees on public official and other persons controlling the financial policy of an organization or state.
An Executor: An executor is the person appointed in accordance with the provisions of the relevant law to administer the estate of deceased individual.
Fund: In government and institutional accounting funds is a sum of money often other assets constituting a separate accounting entity
created and maintained for particular purpose and having transaction subject to legal or administration restrictions. Its double entry
  accounts are self balancing, and from then a balance sheet and operating statement may be prepared. A separate budget is prepared for each fund.
1.8 Research Methodology:
Research is simply the process of arriving at dependable solution to problem through a planned systematic collection and analysis, and interpretation of data, this research study is purely analytical. According, the research work made use of two sources of data, namely, primary and secondary data. The primary data were obtained by oral interviews held with some of the members of the Enugu State Board of internal revenue as well as the members of the state ministry of finance.
Question were designed for the interview
In addition, informed interview were conducted too. Some authorities in the revenue generation section in the State were involved. In addition, some lectures who handle such course relating for revenue generation were interviewed.
Question used were based on the vital role of Board of internal Revenue generation in the state. The question was framed for the staffed of the Board. Secondary data was also employed in the study, such secondary data include textbooks, and seminar papers professional journals and news papers.