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A STUDY OF TAX COLLECTION AND REVENUE MOBILIZATION

(Accounting)

A STUDY OF TAX COLLECTION AND REVENUE MOBILIZATION

(A CASE STUDY OF ENUGU SOUTH LOCAL GOVERNMENT COUNCIL)

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

CHAPTER ONE: INTRODUCTION

1.1      Background of the Study                    

1.2      Statement of the problem    

1.3      Objective of the study          

1.4      Scope of the study              

1.5      Research Questions             

1.6      Significance of the study      

1.7      Limitations of the study       

CHAPTER TWO: REVIEW OF RELATED LITERATURE    

CHAPTER THREE: RESEARCH DESIGN AND METHODS

3.1      Research Design    

3.2      Area of study        

3.3      Population of study

3.4      Sampling method  

3.5      Research Instrumentation     

3.6       Validity and reliability of research instruments

3.7      Sources of Data    

3.8      Methods of Investigation      

CHAPTER FOUR: PRESENTATION AND ANALYSIS OF DATA

4.1      Presentation and Analysis of Results

CHAPTER FIVE:   SUMMARY OF FINDINGS/CONCLUSION AND RECOMMENDATION

5.1      Findings        

5.2      Conclusions   

5.3      Recommendations 

Bibliography

Appendix

CHAPTER ONE

 INTRODUCTION

1.1  BACKGROUND OF THE STUDY

       The performance of any local government is subject to the availability of adequate funds, which it can generate and use to finance its even increasing responsibilities. In the recent time local government has generated a lot of interest in the national politics as a result of its shortage influence and impact on the life of the citizens of the grassroots.

       Local government activities are fundamental as they affect the basic daily lives of the rural and urban dweller. It is the crucial role of the local government that lead to the local government emerging in 1976 as a government in Nigeria with function to carry out when money is available and fairly adequate that the objective can be carried out.

       In the years since 1976 local government reforms, the finance of local government in Nigeria have undergone significant structural and institutional changes. Among other things those changes have manifested in substantially higher financial transfer to the local government. In spite of that development however the position of the local government finances especially when viewed within the wider content of the Nigeria economy remains unimpressive. In the recent years, local government finances accurate for only about one percent of the country’s gross domestic product (GDP) equally too, problem associated with inadequate of funding continue to remain quite high among factors most frequently identified as militating against the ability of local government to effectively perform their statutory developed functions. Fika (1997.8). Enugu South local government is one of the two local government comprising Enugu Municipal city and a number of autonomous rural communities surrounding the city. Enugu South local government was created September 27th 1991; it has an estimated total population of 317967. It is situated in South Eastern side of Enugu township. The area lies mainly 763 Feets above sea level and about 115 kilometers east of the Niger river from Onitsha bank of that river. The local government area is bounded by Udi hills and spreads through an Undulatina valley.

       The Headquarter of Enugu South local government is located at Nnobi street in Uwani. The local government is made up of two district sector with a total of thirteen wards these are;

a.    An urban sector comprising Uwani (East and West), Agbani, Awakuwanaw, Mary land, Achara layout (East and West) it has a total of seven local government wards.

b.    A vival section presently inhabited mainly by the indigenous population. This has a total of six local government ward mainly Amaechi (East and West) Obeagu, Amaechi, Una, Ugwuaji and Akwuke Nwali (1.2)

1.2  STATEMENT OF THE PROBLEM

       Local government being the third tier of government has not performed maximally in the provision of performed structural development, bearing in mind it has a means of generating fund known as tax. The research work tends to answer questions like

1.    The cause of unfaithful habit of tax collectors.

2.    The effect of poor recording of tax collectors in the sphere of the local government.

3.    Why it is difficult to redress the unwholesome corrupt attitude of tax collectors.

4.    If the regulation which governs tax collection and revenue mobilization in the local government is effective.

5.    How to enhance the effectiveness and efficiency of tax collection and revenue mobilization.

       All these are the thought provoking questions which the project tends to answer.

1.3  OBJECTIVE OF THE STUDY

       The objective of the study of tax collection and revenue mobilization in local government council in Enugu South is to determine.

1.    The level of corruption or sharp practices on the part of the tax collectors and revenue generators local government area.

2.    To know the extent to which unfaithfulness in tax paying as when due has affect the objective tax collection and revenue mobilization in local government level.

3.    To ascertain the effect of enforcement or failing to enforce tax in individual has attached the revenue generation in the local government level.

4.    To know the effect of political stability over tax collection and revenue generation in local government.

5.    To discover the extent at which inadequate administrative services has affected the growth of the local government council in the South metropolis.

1.4  SCOPE OF THE STUDY

       The scope of these works boarders on the study of tax collection and revenue mobilization in local government level with particular reference to Enugu South local government council.

 

1.5  RESEARCH QUESTIONS

1.    To what extent have the unfaithfulness in tax paying as at when due affected the growth of tax collection and revenue mobilization in local government level of Enugu South.

2.    To what extent has corruption/sharp practices on the part of the tax collector and revenue generator affected the local government council?

3.    To what extent has enforcement or failing to enforce tax on people in local government level affected revenue generation?

4.    To what extent has inadequate administration services affected the growth of the local government council?

5.    To what extent has political instability affected tax collection and revenue generation in local government council?

1.6  SIGNIFICANCE OF THE STUDY

       This study is primarily to enable Enugu South local government to know how to improve its finance because one of its major challenge is their ability to provide services to the community adequately and been able to pay staff salaries and one way to improve its finance is to have a good comprehensive and up to date information in respect of revenue sources e.g. tax paying as and when due.

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    Project Details

    Department Accounting
    Project ID ACC0168
    Price N3000 ($14)
    CHAPTERS 3 Chapters
    No of Pages 27 Pages
    Methodology nil
    Reference YES
    Format Microsoft Word