ABSTRACT
The purpose of this study is to find out if actually there is an impact of taxation as aid to economic development and my study is based on the survey of Enugu State, using Oji River as a case study.  This research also became necessary in order to bring to the proper understanding of the enquirer the best ways to solve such problems connected with the taxation especially: what is taxable, which system of tax is acceptable, the rate of tax evasion and avoidance and the assessment of Nigeria tax system.
The primary function of every government is to make provision for its citizens in terms of infrastructural facilities.  The provision of this enormous work cannot be carried out adequately by the government due to its limited resources therefore, there is the imposition of tax on all citizens, companies to augment government financial position.  Government have always enacted various tax laws and reformed to stand the taste of time.
 TABLE OF CONTENTS
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of Contents
CHAPTER ONE
1.0    Introduction
1.1    Background of the study
1.2    Statement of the problem
1.3    Objectives of the study
1.4    Significance of the study
1.5    Scope and Limitations of the study
1.6    Assumptions of the study
1.7    Formulation of Hypothesis
1.8    Definition of Terms
CHAPTER TWO
2.0    Review of Related Literature
2.1    Introduction
2.2    Definition of Tax and Types
2.3    Incidence of Taxation
2.4    Principles of Taxation
2.5    Element of Taxation
2.6    The Importance of Taxation
2.7    Appraisal of some tax legislation
2.8    Structure of Administration of Nigeria Tax System
2.9    The problems of taxation and its function
CHAPTER THREE
3.0    Design and Methodology
3.1    Primary Sources of Data
3.1.1    Personal/Oral Interview
3.1.2    Questionnaire Method
3.2    Secondary Sources of Data
3.3    Population and Sample Size Determination
3.4    Methods of Data Collection
3.5    Method of Validating the instrument
3.6    Method of Data Analysis
3.7    Problems of data collection
CHAPTER FOUR
4.0    Presentation of Analysis of Data
4.1    Presentation of related data
4.2    Analysis of Data
4.3    Test of Hypothesis
4.4    Interpretation of Result
CHAPTER FIVE
5.0    Summary of findings
5.1    Conclusions
5.2    Recommendations
    Bibliography
    Questionnaire