ABSTRACT

A study of tax collection and revenue mobilization. This study is aimed at the problems surrounding tax collection and revenue mobilization. The objective of the study is determine the level of corruption or sharp practices on the part of tax collectors and revenue generators in local government area and also to know the extend to which unfaithfulness in tax paying as and when due affect the objective of tax collector and revenue mobilization in local government. The significance of this study is primarily to enable Enugu South local government to know how to improve its finance because one of its major challenges is their ability to provide service to the community adequately and been able to pay staff salaries. The research instrument used in carrying out this research work is a questionnaire and findings were made that political instability and also corruption and sharp practices affect the growth of tax and conclusions was drawn that revenue generation has no standard method of realization because of political instability in the system so in order for Enugu South local government to boost its internal revenue generation, the local government spending pattern must be redirected and at least 50% budget should be directed to revenue yielding capital project.

TABLE OF CONTENTS

Title page

Approval/certification page

Dedication

Acknowledgement

Abstract

Table of contents

CHAPTER ONE: INTRODUCTION

CHAPTER TWO: REVIEW OF RELATED LITERATURE

CHAPTER THREE: RESEARCH DESIGN AND METHODS

CHAPTER FOUR: PRESENTATION AND ANALYSIS OF DATA

Bibliography or references

Appendix