A STUDY OF TAX COLLECTION AND REVENUE MOBILIZATION (A CASE STUDY OF ENUGU SOUTH LOCAL GOVERNMENT COUNCIL)
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A STUDY OF TAX
COLLECTION AND REVENUE MOBILIZATION
(A CASE STUDY OF
ENUGU SOUTH LOCAL GOVERNMENT COUNCIL)
ABSTRACT
A study of tax collection and revenue
mobilization. This study is aimed at the problems surrounding tax collection
and revenue mobilization. The objective of the study is determine the level of
corruption or sharp practices on the part of tax collectors and revenue
generators in local government area and also to know the extend to which
unfaithfulness in tax paying as and when due affect the objective of tax
collector and revenue mobilization in local government. The significance of
this study is primarily to enable Enugu South local government to know how to
improve its finance because one of its major challenges is their ability to
provide service to the community adequately and been able to pay staff
salaries. The research instrument used in carrying out this research work is a
questionnaire and findings were made that political instability and also
corruption and sharp practices affect the growth of tax and conclusions was
drawn that revenue generation has no standard method of realization because of
political instability in the system so in order for Enugu South local
government to boost its internal revenue generation, the local government
spending pattern must be redirected and at least 50% budget should be directed
to revenue yielding capital project.
TABLE OF CONTENTS
CHAPTER ONE:
INTRODUCTION
1.1
Background of the
Study
1.2
Statement of the problem
1.3
Objective of the
study
1.4
Scope of the
study
1.5
Research Questions
1.6
Significance of the study
1.7
Limitations of the study
CHAPTER TWO: REVIEW
OF RELATED LITERATURE
CHAPTER THREE:
RESEARCH DESIGN AND METHODS
3.1
Research Design
3.2
Area of study
3.3
Population of study
3.4
Sampling method
3.5
Research Instrumentation
3.6
Validity and reliability of research instruments
3.7
Sources of Data
3.8
Methods of Investigation
CHAPTER FOUR:
PRESENTATION AND ANALYSIS OF DATA
4.1
Presentation and Analysis of Results
CHAPTER
FIVE: SUMMARY OF FINDINGS/CONCLUSION
AND RECOMMENDATION
5.1
Findings
5.2
Conclusions
5.3
Recommendations
Bibliography
Appendix
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND
OF THE STUDY
The performance of any local government is subject to the availability of
adequate funds, which it can generate and use to finance its even increasing
responsibilities. In the recent time local government has generated a lot of
interest in the national politics as a result of its shortage influence and
impact on the life of the citizens of the grassroots.
Local government activities are fundamental as they affect the basic daily
lives of the rural and urban dweller. It is the crucial role of the local
government that lead to the local government emerging in 1976 as a government
in Nigeria with function to carry out when money is available and fairly
adequate that the objective can be carried out.
In
the years since 1976 local government reforms, the finance of local government
in Nigeria have undergone significant structural and institutional changes.
Among other things those changes have manifested in substantially higher
financial transfer to the local government. In spite of that development
however the position of the local government finances especially when viewed
within the wider content of the Nigeria economy remains unimpressive. In the
recent years, local government finances accurate for only about one percent of
the country’s gross domestic product (GDP) equally too, problem associated with
inadequate of funding continue to remain quite high among factors most
frequently identified as militating against the ability of local government to
effectively perform their statutory developed functions. Fika (1997.8). Enugu
South local government is one of the two local government comprising Enugu
Municipal city and a number of autonomous rural communities surrounding the
city. Enugu South local government was created September 27th 1991;
it has an estimated total population of 317967. It is situated in South Eastern
side of Enugu township. The area lies mainly 763 Feets above sea level and
about 115 kilometers east of the Niger river from Onitsha bank of that river.
The local government area is bounded by Udi hills and spreads through an
Undulatina valley.
The Headquarter of Enugu South local government is located at Nnobi street in
Uwani. The local government is made up of two district sector with a total of
thirteen wards these are;
a.
An urban sector comprising Uwani (East and West), Agbani, Awakuwanaw, Mary
land, Achara layout (East and West) it has a total of seven local government
wards.
b.
A vival section presently inhabited mainly by the indigenous population. This
has a total of six local government ward mainly Amaechi (East and West) Obeagu,
Amaechi, Una, Ugwuaji and Akwuke Nwali (1.2)
1.2 STATEMENT
OF THE PROBLEM
Local
government being the third tier of government has not performed maximally in
the provision of performed structural development, bearing in mind it has a
means of generating fund known as tax. The research work tends to answer
questions like
1. The cause of
unfaithful habit of tax collectors.
2.
The effect of poor recording of tax collectors in the sphere of the local
government.
3.
Why it is difficult to redress the unwholesome corrupt attitude of tax
collectors.
4.
If the regulation which governs tax collection and revenue mobilization in the
local government is effective.
5.
How to enhance the effectiveness and efficiency of tax collection and revenue
mobilization.
All these are the thought provoking questions which the project tends to
answer.
1.3 OBJECTIVE
OF THE STUDY
The objective of the study of tax collection and revenue mobilization in local
government council in Enugu South is to determine.
1.
The level of corruption or sharp practices on the part of the tax collectors
and revenue generators local government area.
2.
To know the extent to which unfaithfulness in tax paying as when due has affect
the objective tax collection and revenue mobilization in local government
level.
3.
To ascertain the effect of enforcement or failing to enforce tax in individual
has attached the revenue generation in the local government level.
4.
To know the effect of political stability over tax collection and revenue
generation in local government.
5.
To discover the extent at which inadequate administrative services has affected
the growth of the local government council in the South metropolis.
1.4 SCOPE OF
THE STUDY
The scope of these works boarders on the study of tax collection and revenue
mobilization in local government level with particular reference to Enugu South
local government council.
1.5 RESEARCH
QUESTIONS
1.
To what extent have the unfaithfulness in tax paying as at when due affected
the growth of tax collection and revenue mobilization in local government level
of Enugu South.
2.
To what extent has corruption/sharp practices on the part of the tax collector
and revenue generator affected the local government council?
3.
To what extent has enforcement or failing to enforce tax on people in local
government level affected revenue generation?
4.
To what extent has inadequate administration services affected the growth of
the local government council?
5.
To what extent has political instability affected tax collection and revenue
generation in local government council?
1.6
SIGNIFICANCE OF THE STUDY
This study is primarily to enable Enugu South local government to know how to
improve its finance because one of its major challenge is their ability to
provide services to the community adequately and been able to pay staff
salaries and one way to improve its finance is to have a good comprehensive and
up to date information in respect of revenue sources e.g. tax paying as and
when due.
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