One of the major functions of any government especially developing countries such as Nigeria in the provision of infrastructure service such as electricity, pipe-born water, Hospitals, schools, Access roads and as well ensure a rise in per capital income poverty alleviation to mention a few.
For these service to be adequately provided government should have enough revenue to finance them. The task of financing there enough revenue to financing there enormous responsibilities is one of the major problem facing the government. Given the limited resources of government, there is need to carry the citizens (governed) along hence the imposition of tax on all taxable individuals and companies to augument government’s financial position. To this end, government have always enacted various tax laws and reforms existing ones to stand the taste of time. They include: income tax management act (ITMA) companies income tax decree (CITD) joint tax board (JB) etc.
All these are aimed at ensuring adhence to Tax payment and discouraging tax evasion and avoidance.
For the purpose of this study, the researcher would be concerned with the impact of taxation as an aid to the economic development of Edo state (Nigeria).
TABLE OF CONTENT
Title page--------------------------------------------------------------------i
Approval page--------------------------------------------------------------ii
Dedication -----------------------------------------------------------------iii
Acknowledgement--------------------------------------------------------iv
Table of contents----------------------------------------------------------v
CHAPTER ONE
1.0Introduction--------------------------------------------------------1
1.1Statement of problem---------------------------------------------2
1.2Objective of the study---------------------------------------------3
1.3Significance of the study-----------------------------------------4
1.4Limitations of the study------------------------------------------5
1.5Assumptions-------------------------------------------------------6
1.6Formulation of hypothesis---------------------------------------7
1.7Definition of terms-----------------------------------------------8
CHAPTER TWO
Review of Related Literature
2.0Introduction
2.1Definition of tax
2.2Types of Taxation
2.3Incidence of Taxation
2.4Principles of Taxation
2.5Elements of Taxation
2.6The importance of Taxation in Edo
Statement Economy
2.7Structure and administration of Nigeria tax system
2.8Appraisal of some tax legislation
2.9The problems of Taxation and its function
CHAPTER THREE
Research Methodology
3.0Introduction
3.1Research design
1.2Primary source of data
1.3Secondary source of data
1.4Population
1.5Sampling techniques
1.6Sample size
1.7Remarks
CHAPTER FOUR
4.0Introduction
4.1Presentation of Related data
4.2Analysis of related
4.3Testing the Hypothesis
CHAPTER FIVE
Discussion, Conclusion and Recommendation
5.0Discussion
5.1Summary/Conclusion
5.2Recommendation
Bibliography
