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A Legal Examination of The Role of Taxation In Revenue Generation And Economic Development In Nigeria

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– A Legal Examination of The Role of Taxation In Revenue Generation And Economic Development In Nigeria –

Download A Legal Examination of The Role of Taxation In Revenue Generation And Economic Development In Nigeria. Students who are writing their projects can get this material to aid their research work.

Abstract

The bulk majority of the tax evasion and tax avoidance is caused by inadequate machineries and lack of skilled personal in administrative tax bodies as well as the legal framework upon which their relationship rest.

This result in many problems of the tax collection in Nigeria. It is in this regard that the topic of this dissertation entitled “A Legal Examination of the Role of Taxation in Revenue Generation and Economic Development in Nigeria” was chosen.

This study is to present, explore and analyze the nature and extent of tax legal provisions relating to the role of taxation in revenue generation and economic development in Nigeria. It will also present how they are maintained, practiced, adhered to and suggest some ways and means of improving the present state of affairs.

The study is composed of five Chapters. Thus, Chapter one dealt with the General Introduction, Background, Statement of Problems, Aims and Objectives, Scope of the study, Significance of the study, Research Methodology, Literature Review and Organizational layout.

Chapter two discussed on Examination of Taxing power in the Federal Republic of Nigeria under the 1999 Constitution of the Federal Republic of Nigeria (As amended), and the brief history of Income Taxation in Nigeria.

Chapter three is the bedrock of the whole work that discussed the role of taxation in the economic development of Nigeria with its legal perspectives.

Introduction

1.1 Background of the Study

Tax is one of the sources of revenue for the government. This is so because for the achievement of aims, goals and objectives, an organization will need to have enough funds at its disposal.

This importance assumes an accelerated dimension in the face of the present economic recession in Nigeria. Therefore, tax system is one of the most powerful means available to the government to stimulate and guide its economic and social development.

In the life of any nation, taxation is an indispensable tool employed by the government for the promotion of their overall economic and social objectives.

The crucial role that taxation plays in the development of Nigerian economy cannot be over emphasized. Though revenue generation seems to be the primary goal of the government when it levies taxes, however it not the only purpose of the government in levying taxes, but produces economic need for the government.

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