Taxation as a major source to Government funding has been chosen as a topic for this research work because of the incessant an inevitable reduction in the growth of the economy which has it’s resources and finance from tax. 

Like the individual make money to solve their unlimited needs, the Government too generated revenue for the executive of her project and provision of essential infrastructures that maker life worth living, like building of roads, schools, bridges, provision of sound education, provision of pipe borne water, defence and others. 

This not withstanding there are still some degenerating problems encountered in the assessment and collection of tax in Enugu State. This is a result of inefficient tax administrative machinery, which had led to poor compliance by the taxable citizens of the State.

Based on this development, faster steps had to be taken to keep the flag of tax collection in Enugu State flying as tax is the life and brain wire of every economy. 

Now that taxation is the surest and most viable source of fund its therefore necessary to re-associate all the available tax sources. This study touches all those strategic points and radial solutions so as to collect more tax for the state to maintain the ego of a major source of fund for the government. 

This research work of Tax as a major sources of Government Funding /Case study of Enugu State Board of Internal Revenue is carefully prepared to highlight and to review some strategic points towards creating more strength into the assessment and collection of Tax in Enugu State. 

Tax is the oldest form of revenue and a major source of revenue for the Government. As a result of this, radical decisions and recommendation has also be given in this study to solve some inherent problems encountered in tax collection, like training of staff, providing adequate working material for tax assessment and collection. Incentives to workers disciplinary measures for tax evaders and organizing seminars and workshop on tax collection. 

After going through this work one can easily ascertain comparable figures from other revenues and from tax as to prove authenticity of the project topic Tax as a major source to government funding. 

Title page

Approval page

Dedication

Acknowledgment

Table of contents

Abstract

Preface

CHAPTER ONE 

Introduction

1.1 Background of study

1.2 Statement of the problem

1.3 Purpose/ objectives of the study

1.4 Research Hypothesis

1.5 Significance  of the study

1.6 Limitation of the study

1.7 Delimitation of the study

1.8 Historical background of the Board of Internal Revenue Enugu State

1.9 Definition of Terms

Reference

CHAPTER TWO 

2.0 Review of Related Literature

2.1 Importance of Taxation in Nigeria

2.2 People’s View About Taxation

2.3 Theories Purporting the Nature of Taxation

2.4 Types of Tax

2.5 Ascertainment of income for Tax purposes

2.6 Indirect Taxes

2.7 Tax Administered in Enugu State

2.8 Duties and Powers of the Board of Internal Revenue Enugu State

2.9 The Goals and Objectives to the Board of Internal Revenue

2.10Organs of the Board

2.11 The non Tax Revenue Sources

References

CHAPTER THREE 

3.0 Research Design and Methodology

3.1 Sources of Data

3.2 Survey Instruments

3.3 Sample Used

3.4 Statistical Treatment of Data

3.5 Techniques of Data Presentation

3.6 Method of Analysis

Reference

CHAPTER FOUR 

4.0 Presentation ,Analysis And Interpretation Of Data

4.1 Data Presentation

Reference

CHAPTER FIVE 

5.0 Findings, Recommendation and Conclusions.

5.1 Findings

5.2 Recommendation and conclusion

5.3 Summary            

Bibliography

Appendix