Brief Introduction

One major function of the government especially in developing countries such as Nigeria is the provision of infrastructure services such as electricity, pipe born water, hospital, school, and access roads and also ensure a rise in the per capita income, poverty alleviation to mention but few. For this service to be adequately provided, the government should have enough revenue to finance them.

The task of financing the enormous responsibility is one of the major problems facing the government. Given the limited resources we have, there is a need to carry on the citizen been governed along, hence the imposition of tax on all taxable individual or company to improve the government financial position.

To this end, the government has always acted tax law and reformed the existing one to stand the test of time. They include the income tax management Act (ITMA), companies’ income tax decree (CITD), and the joint tax board (JTB). All these are aimed at ensuring adherence to the tax payment, discouraging tax ovation and diversions.

For the purpose of this study, this researcher will be concerned about the impact of taxation as an aid to the economic development of Enugu state.

Table of Content

Title page
Dedication
Acknowledgment
Abstract
Table of Content

CHAPTER ONE:
1.1 Introduction
1.2 Statement of the problem
1.3 Objective of the study
1.4 Significance of the study
1.5 Scope of the study
1.6 Imitations of this study
1.7 Definition of terms

CHAPTER TWO:
2.1 Review related to literature
2.2 Definition of tax
2.3 Types of taxation
2.4 Incidence of taxation
2.5 Principle of taxation
2.6 Element of the taxation
2.7 The importance of taxation in Enugu state economy
2.8 Structures and administration of the Nigeria tax system
2.9 Problem of taxation and its functions

CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Introduction
3.2 Research design
3.3 Primary source of data
3.4 Population
3.5 Sample techniques
3. 6 Sample size
3.7 Remarks

CHAPTER FOUR
DATA ANALYSIS AND INTERPRETATION
4.1 Introduction
4.2 Presentation of related data
4.3 Analysis of related data
4.4 Testing of the hypothesis
4.5 Interpretation of the result

CHAPTER FIVE
SUMMARY, FINDINGS, CONCLUSION AND RECOMMENDATION
5.1 Summary of the findings
5.2 Conclusion
5.3 Recommendation
BIBLIOGRAPHY
APPENDIX / QUESTIONNAIRE