TABLE OF CONTENTS
Title page
Table of Cases
Table of Statutes
List of Abbreviation
Table of Contents
Abstract
CHAPTER ONE
GENERAL INTRODUCTION
1.1 Background of the Study
1.2 Statement of Problem
1.3 Aims and Objective of Study
1.4 Scope of the Study
1.5 Significance of the Study
1.6 Research Methodology
1.7 Literature Review
1.8 Organization Layout
CHAPTER TWO
EXAMINATION OF TAXING POWERS IN THE FEDERAL REPUBLIC OF NIGERIA UNDER THE 1999 CONSTITUTION OF THE FEDERAL REPUBLIC OF NIGERIA (AS AMENDED)
2.1 Taxing powers of the Federal Republic of Nigeria under the 1999 Constitution of the Federal Republic of Nigeria (As amended) -
2.2 Brief History of Income Taxation in Nigeria
2.3 Definition of Tax
2.3.1 Definition of Income
2.3.2 Distinction between “Income” and “Capital”
2.3.3 Definition of Income for Tax Purpose
2.4 Purpose and Function of Taxation
2.5 Imposition of Taxation in Nigeria
CHAPTER THREE
ANALYSIS OF INCOME TAX AND REVENUE GENERATION IN NIGERIA
3.1 Income Tax and Revenue Generation in Nigeria
3.2 Role of Taxation in the economic Development of Nigeria
3.3 Raising of Revenue for Government Services
3.3.1 Recurrent Expenditure
3.3.2 Capital Expenditure
3.4 Distribution of Income
3.5 Economic Revitalization
CHAPTER FOUR
SIGNIFICANCE OF TAXATION IN NIGERIA
4.1 Nigerian Economic situation
4.2 Taxation as a tool for Economic Growth
4.3 Tax as incentive for Economic Growth
4.4 Effects of Fiscal Policies on Economic Development
CHAPTER FIVE
SUMMARY, FINDINGS AND RECOMMENDATIONS
5.1 Summary
5.2 Findings
5.3 Recommendations
5.4 Conclusion
Bibliography
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. Chapter four discussed on significance of Taxation in Nigeria; Nigerian Economic Situation and Tax as incentive for economic growth. Chapter five which is the last chapter discussed on Summery, Findings and Recommendations that my hopefully be help in solving the problems.
CHAPTER ONE
GENERAL INTRODUCTION
1.1 Background of the Study
Tax is one of the sources of revenue for the government.1 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.2
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.3
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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