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