A STUDY OF TAX COLLECTION AND REVENUE MOBILIZATION.
ABSTRACT
An investigation of tax collecting and revenue mobilization. This research focuses on the issues of tax collection and revenue mobilization. The study’s goal is to determine the level of corruption or sharp practices on the part of tax collectors and revenue generators in local government areas, as well as the extent to which unfaithfulness in tax payment as and when due affects the tax collectors and revenue mobilization’s objectives in local government.
The purpose of this study is primarily to help Enugu South local government to understand how to improve its finances, as one of its primary issues is its ability to offer acceptable service to the community while also paying employee salaries.
The research instrument used in carrying out this research work is a questionnaire, and conclusions were drawn that revenue generation has no standard method of realization due to 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.
TABLE OF MATERIALS
INTRODUCTION TO CHAPTER ONE
1.1 The Study’s Background
1.2 Definition of the issue
1.3 The study’s objective
1.4 The scope of the research
1.5 Research Proposals
1.6 Importance of the research
1.7 The study’s limitations
REVIEW OF RELATED LITERATURE IN CHAPTER TWO
RESEARCH DESIGN AND METHODS (CHAPTER THREE)
3.1 Research Methodology
3.2 Field of study
3.3 Research population
3.4 Method of sampling
3.5 Instrumentation for Research
3.6 Research instrument validity and dependability
3.7 Information Sources
3.8 Investigational Techniques
CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS
4.1 Results Presentation and Analysis
SUMMARY OF FINDINGS/CONCLUSION AND RECOMMENDATION IN CHAPTER FIVE
5.1 Discoveries
5.2 Final Thoughts
Recommendations (5.3)
Bibliography
Appendix
CHAPITRE ONE
INTRODUCTION
1.1 THE STUDY’S BACKGROUND
Any local government’s performance is dependent on the availability of enough cash, which it can generate and employ to support its ever-increasing duties. Local government has recently sparked a lot of interest in national politics due to its lack of influence and impact on the lives of grassroots individuals.
Local government actions are critical because they touch the basic daily lives of both rural and urban residents. It is the critical role of the local government that resulted in the local government establishing in 1976 as a government in Nigeria with functions to carry out when money is available and reasonably adequate to carry out the aim.
Local government finance in Nigeria has undergone substantial structural and organisational changes since the 1976 local government reforms. Among other things, these developments have resulted in significantly increased financial transfers to local governments.
Despite this progress, the status of local government finances, particularly when considered in the context of the Nigerian economy, remains poor. In recent years, local government finances have accounted for only about one percent of the country’s gross domestic product (GDP); similarly, the problem of insufficient funding has remained among the factors most frequently identified as impeding local governments’ ability to effectively perform their statutory developed functions.
Fika’s (1997.8). Enugu South is one of two local governments that include Enugu Municipal Metropolis and a handful of autonomous rural communities surrounding the city. Enugu South local government was established on September 27, 1991, and has a population of 317967 people.
It is located in the south-eastern outskirts of Enugu township. The area is primarily located 763 feet above sea level and approximately 115 kilometers east of the Niger River from the Onitsha bank of that river. The local government territory is surrounded by Udi hills and spans an Undulatina valley.
Enugu South Local Government’s headquarters are located on Nnobi Street in Uwani. The local government is divided into two districts, each with thirteen wards:
a. An urban sector of seven local government wards that includes Uwani (East and West), Agbani, Awakuwanaw, Mary land, and Achara layout (East and West).
b. A vival region currently inhabited primarily by indigenous people. This contains six local government wards, the most of which are Amaechi (East and West), Obeagu, Amaechi, Una, Ugwuaji, and Akwuke Nwali (1.2)
1.2 THE PROBLEM’S STATEMENT
Local government, as the third tier of government, has not functioned optimally in terms of structural development, despite the fact that it has a way of producing funds known as tax. The research work typically seeks to answer questions such as
1. The source of tax collectors’ dishonesty.
2. The impact of bad tax collector records in the realm of local government.
3. Why is it difficult to change tax collectors’ unwholesome corrupt attitude?
4. Whether or not the rule governing tax collection and revenue mobilization in local government is effective.
5. How to improve tax collection and revenue mobilization effectiveness and efficiency.
All of these are thought-provoking questions that the project seeks to address.
1.3 THE STUDY’S OBJECTIVE
The goal of the study of tax collection and revenue mobilization in Enugu South local government council is to ascertain.
1. The degree of corruption or unethical behavior on the part of tax collectors and revenue generators in the local government region.
2. To determine the extent to which failure to pay taxes on time has harmed the goal of tax collection and revenue mobilization at the local government level.
3. To determine the impact of enforcing or failing to enforcing taxes on individuals, revenue generation at the local government level has been linked.
4. To understand the impact of political stability on tax collection and revenue creation in local government.
5. Determine the extent to which poor administrative services have hampered the growth of the South metropolis’s local government council.
1.4 STUDY OBJECTIVES
The scope of these works includes a study of tax collection and revenue mobilization at the local government level, with a focus on Enugu South Local Government Council.
1.5 QUESTIONS FOR RESEARCH
1. To what extent has the failure to pay taxes on time affected the growth of tax collection and revenue mobilization at the local government level in Enugu South?
2. How has the local government council been affected by corruption/sharp practices on the side of the tax collector and income generator?
3. How has the enforcement or failure to enforce taxes on people at the local government level influenced revenue generation?
4. How has insufficient administration services influenced the growth of the local government council?
5. How has political unrest influenced tax collection and revenue generation in local government councils?
1.6 THE STUDY’S SIGNIFICANCE
This study is primarily intended to help Enugu South local government understand how to improve its finances because one of its major challenges is its ability to provide adequate services to the community while also being able to pay staff salaries. One way to improve its finances is to have a good comprehensive and up-to-date information in respect of revenue sources, such as tax payments made on time.
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