TABLE OF CONTENTS
CHAPTER ONE INTRODUCTION
1.1 BACKGROUND OF THE STUDY 1
1.2 Statement of the Problem 4
1.3 Objectives of the Study 5
1.4 Research Question 5
1.5 Statement of Hypothesis 6
1.6 Significance of the Study 6
1.7 Definition of Terms 7
CHAPTER TWO
REVlEW OF RELATED LITERATURE
2.1 CONCEPTUAL FRAMEWORK 9
2.1.l MEANING OF TAX 9
2.1.2 TYPES OF TAX 10
2.1.3 CLASSIFICATION OF TAXATION 10
2.1.4CATEGORIES OF DIRECT AND INDIRECT TAX 11
2.1.5 DIRECT TAX SUB-TYPES 11
2.1.6 INDIRECT TAX SYSTEM 13
2.1.7 FEDERAL BOARD OF INLANTI REVENlJE 14
2.1.7.1 BRIEF HlSTORY 14
2.1.7.2 COMPOSITION OF THE soxno 14
2.l.7.3 DUTIES: The duties of the federal board of Inland Revenue. 15
2.1.7.4 AIMS AND OBJECTIVES 16
2.1.7.SCOMPOSITION OF THE STATE BOARD OF INTERNAL REVENUE 16
2.1.7.6 FUNCTIONS OF THE BOARD 17
2.1.8 TAX AS SOURCE OF REVENUE TO ABIA STATE 17
2.1.8.1 ECONOMIC EFFECTS OF TAX EVASION ON ABIA STATE 18
2.1.9 PROBLEMS OF TAX ADMINISTRATION IN ABIA SATE 20
2.2 THEORITICAL FRAMEWORK 21
2.2.1 FUNCTIONS OF A GOOD TAX ADMINISTRATION 23
2.2.2 The Principles of Taxation 25
2.2.3 Objectives of Taxation 27
2.2.4 Features of the Nigerian Tax System 30
2.2.5 Utilization of Taxation as an Instrument of Fiscal Policy 32
2.2.6 Taxation as a tool for Wealth Creation and Employment 32
2.2.7 The Role of Taxation on Economic and Social Development Sustainability 34
2.2.8 Government Revenue Generation 35
2.2.9 TAX POLICIES IN NIGERIA 36
2.3 EMPERICAL FRAMEWORK 42
CHAPTER THREE
RESEARCH METHODOLOGY
3 .1 Introduction 45
3 .2 Research Design 45
3.3 Area of the Study 45
3 .4 Sources of Data 46
3.4.1 Primary Data 46
3 .4.2 Secondary Data 46
3.5 Population of the Study 46
3.6 Sample Size 47
3.7 Designing and Administration of Questionnaires 48
3.8 Analytical Method/Technique 49
CHAPTER FOUR
DATA ANALYSES AND DISCUSSION OF RESULTS
4.1 Descriptive Analyses ofVariables 51
4.2 Test of Hypotheses 52
CHAPTER FIVE SUMMARY OF FINDINGS, CONCLUSION AND RECCOMENDA TIONS
5.1 Summary of Findings 59
5.2 Conclusion 59
5 .3 Recommendations 60
REFERENCES 61
Appendix
UGOCHUKWU, I (2021). Effects Of Tax Evasion On The Revenue Generation (A Study Of Abia State Board Of Internal Revenue). Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/effects-of-tax-evasion-on-the-revenue-generation-a-study-of-abia-state-board-of-internal-revenue-7-2
IFEYINWA, UGOCHUKWU. "Effects Of Tax Evasion On The Revenue Generation (A Study Of Abia State Board Of Internal Revenue)" Mouau.afribary.org. Mouau.afribary.org, 15 Jan. 2021, https://repository.mouau.edu.ng/work/view/effects-of-tax-evasion-on-the-revenue-generation-a-study-of-abia-state-board-of-internal-revenue-7-2. Accessed 30 Oct. 2024.
IFEYINWA, UGOCHUKWU. "Effects Of Tax Evasion On The Revenue Generation (A Study Of Abia State Board Of Internal Revenue)". Mouau.afribary.org, Mouau.afribary.org, 15 Jan. 2021. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effects-of-tax-evasion-on-the-revenue-generation-a-study-of-abia-state-board-of-internal-revenue-7-2 >.
IFEYINWA, UGOCHUKWU. "Effects Of Tax Evasion On The Revenue Generation (A Study Of Abia State Board Of Internal Revenue)" Mouau.afribary.org (2021). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/effects-of-tax-evasion-on-the-revenue-generation-a-study-of-abia-state-board-of-internal-revenue-7-2