A LEGAL EXAMINATION OF THE ROLE OF TAXATION IN REVENUE GENERATION AND ECONOMIC DEVELOPMENT IN NIGERIA


For more Commercial Law Project click here



TABLE OF CONTENTS

Title page
Table of Cases
Table of Statutes
List of Abbreviation
Table of Contents
Abstract

CHAPTER ONE
GENERAL INTRODUCTION
1.1       Background of the Study
1.2       Statement of Problem
1.3       Aims and Objective of Study
1.4       Scope of the Study
1.5       Significance of the Study
1.6       Research Methodology
1.7       Literature Review
1.8       Organization Layout

CHAPTER TWO
EXAMINATION OF TAXING POWERS IN THE FEDERAL REPUBLIC OF NIGERIA UNDER THE 1999 CONSTITUTION OF THE FEDERAL REPUBLIC OF NIGERIA (AS AMENDED)
2.1       Taxing powers of the Federal Republic of Nigeria under the 1999 Constitution of the Federal Republic of Nigeria (As amended) -
2.2       Brief History of Income Taxation in Nigeria
2.3       Definition of Tax
2.3.1    Definition of Income
2.3.2    Distinction between “Income” and “Capital”
2.3.3    Definition of Income for Tax Purpose
2.4       Purpose and Function of Taxation
2.5       Imposition of Taxation in Nigeria

CHAPTER THREE
ANALYSIS OF INCOME TAX AND REVENUE GENERATION IN NIGERIA
3.1       Income Tax and Revenue Generation in Nigeria
3.2       Role of Taxation in the economic Development of Nigeria
3.3       Raising of Revenue for Government Services
3.3.1    Recurrent Expenditure
3.3.2    Capital Expenditure
3.4       Distribution of Income
3.5       Economic Revitalization

CHAPTER FOUR
SIGNIFICANCE OF TAXATION IN NIGERIA
4.1       Nigerian Economic situation
4.2       Taxation as a tool for Economic Growth
4.3       Tax as incentive for Economic Growth
4.4       Effects of Fiscal Policies on Economic Development

CHAPTER FIVE
SUMMARY, FINDINGS AND RECOMMENDATIONS
5.1       Summary
5.2       Findings
5.3       Recommendations
5.4       Conclusion
            Bibliography



Abstract

The bulk majority of the tax evasion and tax avoidance is caused by inadequate machineries and lack of skilled personal in administrative tax bodies as well as the legal framework upon which their relationship rest. This result in many problems of the tax collection in Nigeria. It is in this regard that the topic of this dissertation entitled “A Legal Examination of the Role of Taxation in Revenue Generation and Economic Development in Nigeria” was chosen. This study is to present, explore and analyze the nature and extent of tax legal provisions relating to the role of taxation in revenue generation and economic development in Nigeria. It will also present how they are maintained, practiced, adhered to and suggest some ways and means of improving the present state of affairs. The study is composed of five Chapters. Thus, Chapter one dealt with the General Introduction, Background, Statement of Problems, Aims and Objectives, Scope of the study, Significance of the study, Research Methodology, Literature Review and Organizational layout. Chapter two discussed on Examination of Taxing power in the Federal Republic of Nigeria under the 1999 Constitution of the Federal Republic of Nigeria (As amended), and the brief history of Income Taxation in Nigeria. Chapter three is the bedrock of the whole work that discussed the role of taxation in the economic development of Nigeria with its legal perspectives. Chapter four discussed on significance of Taxation in Nigeria; Nigerian Economic Situation and Tax as incentive for economic growth. Chapter five which is the last chapter discussed on Summery, Findings and Recommendations that my hopefully be help in solving the problems.




CHAPTER ONE


GENERAL INTRODUCTION


1.1              Background of the Study


Tax is one of the sources of revenue for the government.1 This is so because for the achievement of aims, goals and objectives, an organization will need to have enough funds at its disposal. This importance assumes an accelerated dimension in the face of the present economic recession in Nigeria.2

Therefore, tax system is one of the most powerful means available to the government to stimulate and guide its economic and social development. In the life of any nation, taxation is an indispensable tool employed by the government for the promotion of their overall economic and social objectives. The crucial role that taxation plays in the development of Nigerian economy cannot be over emphasized.3

Though revenue generation seems to be the primary goal of the government when it levies taxes, however it not the only purpose of the government in levying taxes, but produces economic need for the government.

For instance, when investment, production, consumption and so on, begin to rise or fall dangerously, a change in the tax structure can stop or reverse the undesired trend. It is in......

For more Commercial Law Project click here


___________________________________________________________________________
This is a General Thesis for both Undergraduate & Postgraduate Studies. The complete research material plus questionnaire and references can be obtained at an affordable price of N3,000 within Nigerian or its equivalent in other currencies.


INSTRUCTION ON HOW TO GET THE COMPLETE PROJECT MATERIAL

Kindly pay/transfer a total sum of N3,000 into any of our Bank Accounts listed below:
·         Diamond Bank Account:
A/C Name:      Haastrup Francis
A/C No.:         0096144450

·         GTBank Account:
A/C Name:      Haastrup Francis
A/C No.:         0029938679
After payment, send your desired Project Topic, Depositor’s Name, and your Active E-Mail Address to which the material would be sent for downloading (you can request for a downloading link if you don’t have an active email address) to +2348074521866 or +2348066484965. You can as well give us a direct phone call if you wish to. Projects materials are sent in Microsoft format to your mail within 30 Minutes once payment is confirmed.

--------------------------------------------------------
N/B:    By ordering for our material means you have read and accepted our Terms and Conditions


Terms of Use: This is an academic paper. Students should NOT copy our materials word to word, as we DO NOT encourage Plagiarism. Only use as guide in developing your original research work.

Delivery Assurance
We are trustworthy and can never SCAM you. Our success story is based on the love and fear for God plus constant referrals from our clients who have benefited from our site. We deliver project materials to your Email address within 15-30 Minutes depending on how fast your payment is acknowledged by us.

Quality Assurance
All research projects, Research Term Papers and Essays on this site are well researched, supervised and approved by lecturers who are intellectuals in their various fields of study.
Share:

Search for your topic here

See full list of Project Topics under your Department Here!

Featured Post

Article: How to Write a Research Proposal

Most students and beginning researchers do not fully understand what a research proposal means, nor do they understand ...

Popular Posts