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 North 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 North 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
Title page ii
Approval page iii
Dedication iv
Acknowledgement v
Abstract vi
Table of Contents vii
CHAPTER ONE: INTRODUCTION
- Background of the study 1
- Statement of the Problem 4
- Objective of the study 5
- Research Questions 6
- Scope of the study 7
- Significance of the study 7
- Limitation of the study 8
CHAPTER TWO: REVIEW OF RELATED LITERATURE 9
CHAPTER THREE: RESEARCH DESIGN AND METHODS
- Research Design 57
- Area of Study 57
- Population of study 58
- Sampling Method 58
- Research Instrumentation 58
- Validity and Reliability of Research Instruments 59
- Sources of Data 60
- Methods of Investigation 60
CHAPTER FOUR: PRESENTATION AND ANALYSIS OF DATA
- Presentation and Analysis of Results 61
CHAPTER FIVE: SUMMARY OF FINDINGS/CONCLUSION AND RECOMMENDATION
- Findings 71
- Conclusion 72
- Recommendation 73
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 2005 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 2005 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 north local government is one of the two local government comprising Enugu Municipal city and a number of autonomous rural communities surrounding the city. Enugu north local government was created September 27th 1991; it has an estimated total population of 317967. It is situated in north Eastern side of Enugu township. The area lies mainly 763 feet 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 uniating valley.
The Headquarter of Enugu north local government is located at old park opposite union bank. The local government is made up of two district sector with a total of thirteen wards these are;
- 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.
- 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
- The cause of unfaithful habit of tax collectors.
- The effect of poor recording of tax collectors in the sphere of the local government.
- Why it is difficult to redress the unwholesome corrupt attitude of tax collectors.
- If the regulation which governs tax collection and revenue mobilization in the local government is effective.
- 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 north is to determine.
- The level of corruption or sharp practices on the part of the tax collectors and revenue generators in local government areas.
- To know the extent to which unfaithfulness in tax collection and revenue mobilization in local government level.
- To ascertain the effect of enforcement or failing to enforce tax in individual has attached the revenue generation in the local government level.
- To know the effect of political stability over tax collection and revenue generation in local government.
- To discover the extent at which inadequate administrative services has affected the growth of the local government council in the north metropolis.
1.4 RESEARCH QUESTIONS
- To what extent has enforcement or failing to enforce tax on people in local government level affected revenue generation?
- To what extent has inadequate administration services affected the growth of the local government council?
3 To what extent has political instability affected tax collection and revenue generation in local government council?
- What are the extent to which unfaithfulness in tax collection and revenue mobilization in local government level?
1.5 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 north local government council what extent has corruption/sharp practices on the part of the tax collector and revenue generator affected the local government council?
1.6 SIGNIFICANCE OF THE STUDY
This study is primarily to enable Enugu north 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.
1.7 LIMITATIONS OF THE STUDY
The following are the problems encountered during this research work.
- Time was a major factor in data collection and other relevant information.
- Finance also was another problem.
- Also, materials that will enable me get the work done were not readily available.
- I found if difficult to get at the information needed for the study.
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