PROPOSAL
This study examined the factors militating against tax collection in Anambra state that lead to the fall of revenue in the state. This study also highlights the problems encountered by the staff of Board of internal Revenue – ie the organ entrusted by the government for collection of various taxes in the state.
The sampling technique used for the research were simple data collection and analysis to locate the trend or behaviour of the trend or behavious of the data. Also employed were statistical tools for testing the hypothesis and chi square.
In employing the chi-square techniques, the hypothesis to be tested will be stated as a null hypothesis and an alternative hypothesis. The instrument to research for the information oral interviews and questionnaires method and the data collected were carefully analyzed using the chi-sqaure.
Some people from various works of life in Anambra state were selected for study. The researcher observed that factors militating against tax collection are. Lack of motivation of staff of Board of Internal Revenue, Inadequate provision of logistics, and finally Non-aggressive advertisement on the importance of tax through various media which will create base of the state. Conclusions and recommendation were made in the line with the findings.
 
TABLE OF CONTENTS
TITLE PAGE
APPROVAL PAGE
DEDICATION
ACKNOWLEDGEMENT
ABSTRACT
TABLE OF CONTENT
LIST OF TABLES

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    RESEARCH HYPOTHESIS
1.6    SCOPE AND LIMITATIONS
1.7    DEFINITION OF TERMS
    REFERENCE

CHAPTER TWO
LITERATURE OF REVIEW
2.0    DEVELOPMENT OF INCOME
2.1    TAX IN NIGEIRA
2.2    OBJECTIVES OF INCOME TAXATION
2.3    QUALITIES OF A SYSTEM OF GOOD TAXATION

2.4    ADMINISTRATION OF INCOME
2.4.1    TAX IN ANAMBRA STATE
2.4.2    ASSESSMENT AUTHORITY
2.4.3    TAX COLLECTION
2.4.4    TAX COLLECTION AGENTS
2.4.5    SECRECY
2.5    PROBLEM OF INCOME TAX
2.6    ADMINISTRATION AND COLLECTION MACHINERY
REFERENCES
CHAPTER THREE
3.0    RESEARCH DESIGN AND METHODOLOGY\
3.1    RESEARCH DSIGNI
3.2    POPULATION SIZE
3.3    SAMPLE SIZE DETERMINATION
3.4    TYPES OF DATA
3.5    SOURCES OF DATA
3.6    DATA LOCATION
3.7    METHOD OF DATA PRESENTATION
3.8    METHODS OF DATA ANALYSIS
    REFERENCES

CHAPTER FOUR
4.0    DATA PRESENTATION AND ANALYSIS
4.1    DATA ANALYSIS TECHNIQUES
4.1.1    PARTICIPATION IN TAX COLLECTION
4.2    EQUALITY OF THE EXPECTED AND ACTION RETURNS     FROM TAX COLLECTORS
4.3    HINDRNACES TO REVENUE
4.4    TREATMENT OF UNDER ASSESSMENT
4.5    TRETMENT OF TAX AVOIDANACE
4.6    FRAUD AND DISHONESTY IN TAX ASSESSMENT
4.7    TEST OF HYPOTHESIS

CHAPTER FIVE
5.0    SUMMARY OF FINDINGS, RECOMMENDATIONS AND CONCLUSIONS
5.1    SUMMARY OF FINDINGS
5.2    RECOMMENDATIONS
5.3    CONCLUSION
    BIBLIOGRAPHY
    QUESTIONNAIRE

LIST OF TABLES
4.1    PARTICIPATION IN TAX COLLECTION
4.2    EQUALITY OF THE EXPECTED AND ACTUAL RETURNS FROM TAX COLLECTORS
4.3    GREATEST HINDRANCES TO REVENUE COLLECTION
4.4    TREATMENT OF UNDER ASSESSMENT
4.5    TRETMENT OF TAC AVOIDANCE
4.6    FRAUD AND DISHONESTY IN TAX ASSESSMENT