Table of Contents
Declaration ........................................................................................................................... i
List of figures ...................................................................................................................... ii
Acronyms ........................................................................................................................... iii
Approval ............................................................................................................................ iv
Dedication ........................................................................................................................... v
Acknowledgement ............................................................................................................. vi
Table of Contents .............................................................................................................. vii
CHAPTER ONE ................................................................................................................. 1
1. 1 Introduction and Background ....................................................................................... I
1.2 Statement of the Problem .............................................................................................. I
1.3 RESEARCH OBJECTIVES ......................................................................................... 2
1.4 RESEARCH QUESTIONS .......................................................................................... 2
1.5 SIGNIFICANCE OF THE STUDY. ............................................................................. 2
1.6 SCOPE OF THE STUDY ............................................................................................. 2
1.6.1 Geographical scope .................................................................................................... 2
1.7 Limitation of The Study ................................................................................................ 3
CHAPTER TWO ................................................................................................................ 4
LITERATURE REVIEW ................................................................................................... 4
2.0 INTRODUCTION ........................................................................................................ 4
2.1 Relevance of Theories and Principles of the Proposed Study ...................................... 4
2.1.1 Revenue Collection an Overview .............................................................................. 4
2.1.2 Tax Policy .................................................................................................................. 4
2.1.3 Tax Base ..................................................................................................................... 5
2.1.4 Sources of Revenues in Local Government Authorities ............................................ 5
2. I .4. I Property taxes .......................................................................................................... 5
2.1.4.2 City Service Levy ................................................................................................... 6
2.1.4.3· Miscellaneous Receipts .......................................................................................... 6
·2.1.4.4 Grants/Subvention .................................................................................................. 6
2.1.5 Principles Of Good Taxation System ........................................................................ 9
2.1.5.1. Equity ..................................................................................................................... 9
2.1.5.2. Simplicity ............................................................................................................... 9
2.1.5.3. Economy .............................................................................................................. 10
2.1.5.4. Certainty ............................................................................................................... I 0
2.1.5.5. Convenience ......................................................................................................... 11
2.1.6 Tax Burden ............................................................................................................... 11
2.1.7 Tax Incidence ........................................................................................................... 12
2.1.8 Tax Incentives/Tax Expenditures ............................................................................ 12
2.1.9 Tax Reform .............................................................................................................. 12
2.1.10 TAX AVOIDANCE AND EVASION .................................................................. 13
2.1.10.1 Tax evasion; ........................................................................................................ 13
2.1.10.2 Tax avoidance; .................................................................................................... 13
2.1.11 Causes Of Tax Evasion And Avoidance: ............................................................... 13
2.1.12 How To Minimize Tax Evasion And Avoidance .................................................. 14
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2.1.13 Taxation as a Tool for Social and Economic Policy .............................................. 15
2.1.14 Tax Administration ................................................................................................ 16
2.1.15 Control of Revenues .............................................................................................. 16
2.1.16 Revenue Accounting Systems ................................................................................ 16
2.1.17 Internal Control Systems ........................................................................................ 16
2.1.18 Characteristics of a Good Internal Control ............................................................ 17
2.1.19 Categories oflnternal Control ............................................................................... 17
2.1.20 Control of Public Fund .......................................................................................... 18
2.2 EMPERICAL LITERATURE REVIEW .................................................................... 19
2.2.1 A Synthesis of Literature Review ............................................................................ 20
CHAPTER THREE .......................................................................................................... 21
3.0 RESEARCH METHODOLOGY .............................. -................................................. 21
3.1 RESEARCH DESIGN ................................................................................................ 21
3.2 Research Techniques .................................................................................................. 21
3.2.1 Qualitative Technique .............................................................................................. 21
3.2.2 Quantitative Technique ............................................................................................ 21
3.3 Population of Enquiry ................................................................................................. 21
3.4 Sampling framework ................................................................................................... 21
3.4.1 Quota sampling ........................................................................................................ 22
3.5 Sample Size ................................................................................................................. 22
3.6 Sample Selection ......................................................................................................... 22
3.7 DATA COLLECTION METHODS ........................................................................... 23
3.7.1 Interviews ................................................................................................................. 23
3.7.2 Questionnaires .......................................................................................................... 23
3.7.3 Observation .............................................................................................................. 24
3.7.4 Documentation ......................................................................................................... 24
3.8 TYPES OF DATA COLLECTED .............................................................................. 24
3.8.1 Primary data ............................................................................................................. 24
3.8.2 Secondary data ......................................................................................................... 25
3.9 DATA ANALYSIS AND REPORTING .................................................................... 25
CHAPTER FOUR ............................................................................................................. 26
4.0 FINDINGS AND ANALYSIS ................................................................................... 26
4.1 Taxpayers' response towards revenue collection ....................................................... 26
4.2 A narrow revenue base ................................................................................................ 26
4.3 Ineffective taxpayer's education campaign ................................................................ 27
4.4 Poor working environment and work load .................................................................. 27
4.5 Loop holes in revenue collection procedures .............................................................. 28
4.6 Trend of revenue collection ........................................................................................ 28
4.7 Presentation of findings and analysis .......................................................................... 28
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CHAPTER FIVE .............................................................................................................. 37
4.0 CONCLUSION AND RECOMMENDATION .......................................................... 37
4.1 CONCLUSSION ......................................................................................................... 37
5.2 RECOMMENDATION .............................................................................................. 38
BIBLIOGRAPHY ............................................................................................................. 41
APPENDIX 1 .................................................................................................................... 43
QUESTIONNAIRE .......................................................................................................... 43
APPENDIX 2 .................................................................................................................... 45
RESEARCH BUDGET .................................................................................................... 45
APPENDIX 3 .................................................................................................................... 46
SCHEDULE OF ACTIVITIES ......................................................................................... 46
