TABLE OF CONTENT

Title page

Certification

Dedication

Acknowledgement

Table of Contents

Chapter one: Introduction

1.1         Background of the Study

1.2         Statement of the Research Problem

1.3         Objective of the Study

1.4         Significance of the Study

1.5         Research Questions

1.6         Scope of the Study

1.7         Limitation of the Study

1.8         Study Plan

1.9         Definition of Key Term

CHAPTER TWO: LITERATURE REVIEW

2.1         Definition of Local Government

2.2         Reason for the Creation of Local Government

2.3         Function of Local Government

2.4         Sources of Revenue of Local Government in Nigeria

2.4.1   Definition of Taxation

2.4.2   Characteristic of Tax

2.4.3   Types of Tax

2.4.4   Effects of Tax Evasion on Local Government

2.5         How tax Awarded and Evaded

2.6         Reason for Infective Tax Collection

2.7         Importance of Prompt and Efficient Tax

2.8         Taxes and Levies Collected by Local Government

CHAPTER THREE RESEARCH METHODOLY

3.1         Brief History of Local Government in Nigeria

3.2         The Historical Background of Isin Local Government

3.3         Research Procedure

3.4         Method of Data Collection

3.5         Population and Sample Size

3.6         Research Instrument

3.7         Sampling Techniques

3.8         Method of Data Analysis

CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS

4.1         Discussion of Analysis

4.2         Hypothesis Testing

4.3         Interpretation

CHAPTER FIVE: SUMMARY, CONCLUSION & RECOMMENDATION

5.1         Summary

5.2         Conclusion

5.3         Recommendations

Bibliography                                                                                                                                                                                                                                   

1.1     BACKGROUND OF THE STUDY

The socio economic and political well beings of individual in the society are the responsibilities of government for any government to achieve this aim effectively, there is need for such a government to decentralize its administrative system on this: federal government state government and local government different taxes are assigned to different levels, The local government has been change with the administrative and development responsibilities of the grassroots level; while valuable literature and practice has developed over the years on these issue according to Framecinwa (2001) local government is define (in a democracy) as a government of the local people (community) by the local materials and resources e.g taxes, rates, donations, grant from federal government e.tc for the benefit of those leaving in a particular local area from this defination one can deduce that a government authority was local materials and reource to finance its projects. These local material and resource include the various from of taxes available to the local government authority. Because of the peculiarity of the local government authority to the welfare of the people at the grass roots, that is only some functions are delegated to the local government in order to enhance distribution to local resources for rapid growth and development some of the function include: establishment and maintenance of markets, motor park and public convenience e.t.c