TABLE OF CONTENTS
Title Page i
Approval page ii
Dedication iii
Acknowledgement iv
Table of contents v
Abstract viii
CHAPTER ONE
Introduction
Background of the study 1
Statement of the study 3
Purpose of study 4
Research question 4
Hypothesis 5
Significance of study 6
Scope of study 6
Limitation of study 6
Operational definition of terms 7
CHAPTER TWO
Review of Related Literature
Introduction 9
The concepts of sales promotion 9
Objectives of advertisement 10
Advertisement and sales promotion 12
Decision areas when developing 15
The effect of advertisement 15
Factors that determine the use of sales promotion 17
Evaluation of advertisement 19
History of Globacom 24
CHAPTER THREE
Research methodology
Theoretical framework 26
Research design 26
Area of the study 27
Sampling size 27
Sampling procedures 27
Research instrument 27
Data collection Method 27
Method of data analysis 28
CHAPTER FOUR
Presentation and data analysis
Introduction 29
Data presentation 29
Testing of hypotheses 41
CHAPTER FIVE
Summary of findings, conclusion and recommendations
Summary of findings 46
Conclusion 46
Recommendations 47
References
Appendix
Questionnaire
CHAPTER ONE
INTRODUCTION
Background of the Study
Taxation is required to cover government expenditure. The study of taxation is part of the study of public finance which is concerned with revenue and expenditure of government, how the government receives and distributes the revenue received to the benefit of the most members of the people and largest number of area in the economy.
For longtime, government imposed taxes to raise revenue only to cover the cost of administration. It was recognized earlier that some services, such as maintenance of law and order at home and against external aggression could be provided more effectively and efficiently by the state than individually, so with that taxes were raised to cover those cost which ordinarily is beyond the financial capability of individuals. Taxation is a branch of accounting. The meaning and purpose which have been defined by recognized authorities on the subject.
According to Agbomah (1940), by which companies or group of persons are made to contribute an agreed rate of their income for the purpose of administration. In administering tax, government is really deciding on how to draw the required resources from the nationals, household and business for the public benefit.
The money raised through taxation is the vehicle by which real resources are transferred from private pocket for the collective good of the citizenry. Modern and well regulated taxation system in Nigeria stated in 1914 with the introduction of direct taxation ordinance. However, its major important provision were incorporated in 1940’s act. Before the 1914 ordinance, Lord Lugard had first introduced income tax in Northern Nigeria in 1904. It was known as community tax system. Several charges were made to community tax system because of the problem that arises.