ABSTRACT
This research is proposed to investigate taxation as a fiscal policy tool – on its use in solving economic problem such as inflation reduction, harmonization of policies on tax as it relates to government policies and conflict in objectives, inequality, multiple tax problem etc.
This work is a critical look at the existing forms of taxes in the county. It also looked at the Nigeria tax system in terms of tax policy; tax laws and finally taxes administration. It talked about principles / characteristics of a good tax system and of course, the role of taxation in the Nation’s development.
Questionnaires were administered on the relevant population sample. Also they were interviewed and data collected, analyzed and interpreted. Chi – square was used in analyzing the data collected. The collected data were tabulated according to their relevance to the hypothesis.
It was discovered that some level of stability has been achieved by way of reduction in inflation.
Also, the production sits for have received considerable amount of encouragement through various incentives given in order to encourage production activity. It was also discovered that provision of tax system on resource allocation, increase in disposable income, has not been sufficient.
In all, it was concluded that the Nigeria tax system is fairly adequate.
TABLE OF CONTENT
Title page
Approval page
Dedication
Acknowledgment
Abstract
Preface
Table of contents
CHAPTER ONE
1.1Introduction
1.2Objective of the study
1.3Significance of the study
1.4Statement of problem
1.5Hypothesis
1.6Scope and limitation of the study
1.7Definition of terms
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.1 Definition / forms of taxes
2.2 The tax system
2.3 Principles / characteristics of a good tax system
2.4 Development of Nigeria tax system
2.5 The role of taxation in the Nation’s development
2.6 References
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1 Study area
3.2 Sources of data (Primary and Secondary Sources)
3.3 Method of investigation
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
4.1 Data presentation
4.2 Analysis
4.3 Testing of hypothesis
CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
5.1 Summary of findings
5.2 Conclusion
5.3 Recommendation
Bibliography
Appendix