EVALUATION OF TAXATION AS A SOURCE OF GOVERNMENT REVENUE

Code: 5AB5712019 Price: 4,000 55 Pages Chapter 1-3 6489 Views

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The Nigeria tax system had its share in terms of being adequately mobilized for an increased revenue and fiscal actions. The State tax revenue is no exemption or Exception to the fact that the revenue generating ability is grossly inadequate to meet up its government functions. Taxation which is seen as compulsory payment made by the citizens of an entity (country) to the government is mis-constructed in terms, of what the government tax Agencies actually realizes from it. The term “Taxation” as a source of Government revenue with special reference on the states tax revenue sources, is seen in this study as a lopsided mobilization effort in some states, used as a case study. The research carried out, using the ratio analysis and the difference equation evidently pointed out the fact that some states likes Lagos, Anambra etc. is able to mobilized. A sizeable pool of revenue with recourse to depending on the federal government. Thus, it is suffix to say here that while some states are reaping a large share of revenue from tax some others are not able to able to meet up the challenges of tax collection either due to poor tax administration, lack of proper orientation to the indigenes on tax payments or inadequate commercial and industrial development in the states affected. This study is enhanced because of the need to reappraise the tax system of each state, enlighten the supposed tax payers, give concessions. When the aftermath of taxation the proceed of the aftermath of taxation into feasible developmental use and Re-Organise the tax Administration system of the states, to foster a move efficient and effective tax mobilization efforts of states.

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