THE EFFECTS OF TAXATION CUSTOMER ON A DEPRESSED ECONOMY. (A CASE STUDY OF ENUGU STATE)

TABLE OF CONTENTS Chapter one

1.1     Back ground of the study.                                    1

1. Purpose and objective of the study.                     3
2. Scope and Delimitation of the study                    3
3. Limitation of the study                                         4
4. Statement of the problem                                              4
5. Hypothesis.                                                                   5
6. Definition of terms                                                         6
7. Assumption of the study.                                              7

Chapter Two

1. Review of related literature.                                 10

2.1     Concept of taxation                                             11

1. Objectives of motives of taxation.                        16
2. Classification of Taxes                                         18
3. Principles or canons of taxation                                    20
4. Role of taxation in developing countries              31
5. Concept of depressed economy.                                    33
6. Characteristics of a depressed economy               33
7. Course of Economic depression                                    34
8. Taxation during depression                                 35
9. Taxation during inflation.                                    36
10. Taxation and the self employed                                     38
11. corporate tax and capital allowance during                   39
12. Effects of taxation.                                                        39
13. Economic effect of taxation                                  43
14. Effects of taxation on centralization and—

decentralization of office.                                    47

Chapter three

1. Research Design and methodology.                     48

3.1     The population                                                    48

1. The sample and sampling techniques                            48
2. Method of data collection                                     48
3. Validity/ Reliability of Instrument                       50
4. Proposed methods of data analysis.                     51

Chapter Four

1. Data analysis and presentation                                      53

4.1     Analysis of data.                                                  54

1. testing of Hypothesis and statement.                             62

Chapter five

1. Summary, Conclusion and Recommendation                72

5.1     Summary of Results.                                            72

1. Findings                                                               73
2. Conclusion                                                           75
3. Recommendation                                                 76

Bibliography.                                                                 80

CHAPTER ONE

INTRODUCTION

INTRODUCTION AND BACKGROUND OF THIS STUDY.

The study of taxation is part of the study of public Finance which is concerned with revenue and expenditure of the government how they are receiving and disbursed and the effects of these operation on the economy since the power to tax is also the power to regulate the economy by the government it can therefore related it or stimulate it.

In modern times therefore, taxation has a dual purchase of:

1. To realize fund or revenue for the state .
2. To achieve it’s social and economic objectives.

It will be seen from the trend of events in Nigeria today that the revenue gotten from taxation is an immense benefit to the economic development of Nigeria. If the country must develop, it must truly depend on it’s internally generated revenue rather than on external sources especially now that the country is too much in debt.

PAYMENT