Taxation In Rural Areas: Its Operational Effectiveness and Problems (A Case Study Of Baruten Local Government)

ABSTRACT

Taxation according to Collins English Dictionary defined it has a coompulsory financial contribution imposed by a government to raise revenue, levied on the income or property of a person or organisation, on the production cost or sales prices of good and services. The study was carried out in Baruten Local Government Area, Kwara state. To find out taxation in rural area, its operation, effectiveness and problem.

The obejctive of this study is to survey and analyze as much as possible and various types of tax operation in Baruten Local Government Area of Kwara State in pacticular and in Nigeria in general and method of tax collection and enforcement procedure under the law. The study will also assess the evaluation of the effectiveness of the tax collection and enforcement procedure. In view of this some recommendation were made based on findings from the study which made it as a step towards of findings a lasting solution to a lack in the collectable revenue through tax evasion, kwara state government should among other things try the people thrugh the necessary channels on the use and important of taxes so that they will be encourage to pay sub-sequent taxes.

TABLE OF CONTENT

Title page                                                                                             i

Certification                                                                                          ii

Dedication                                                                                            iii

Acknowledgement                                                                              iv

Abstract                                                                                                vi

Table of Contents                                                                               vii

CHAPTER ONE

1.1     Introduction/Background of the study                                     1

1.2     Statement of Problem                                                               3

1.3     Aims and Objectives                                                                 5

1.4     Methodology of the study                                                         6

1.5     Hypothesis                                                                                 7

1.6     Significance of the Study                                                         8

1.7     Scope and Limitation of the study                                          8

1.8     Organization of the study                                                         9

1.9     Definition of terms                                                                     10

CHAPTER TWO

2.1     Historical Background of the case study                                13

2.2     Organization structure                                                              14

2.3     Literature Review                                                                      17

2.4     Classification of taxes                                                              21

2.5     Purpose of taxation                                                                   25

2.6     Principle of taxation                                                                  27

2.7     Uses of taxation                                                                        29

2.8     Problem of taxation                                                                   30

2.9     Importance of taxation to the people of Baruten

Local Government Area                                                           32

REFERENCE                                                                            33

CHAPTER THREE

3.1     Research Methodology                                                                      34

3.2     Method and operation of taxation                                           35

3.3     Sample Design                                                                          36

3.4     Sample size                                                                               37

CHAPTER FOUR

4.1     Presentation and analysis of data                                           39

4.2     Findings                                                                                     48

4.3     Suggested and solution to the problem of tax collection      50

CHAPTER FIVE

5.1     Summary                                                                                    53

5.2     Recommendations                                                                    54

5.3     Conclusion                                                                                 55

Bibliography