ABSTRACT
This work discusses the impact of revenue mobilization and fiscal commissions on national integration in Nigeria (2011-2015). A hundred and twenty questionnaires were distributed among people from selected states in Nigeria
. Interviews and surveys were also conducted.
Primary and secondary data will be used in the analysis. Tables and percentages will also be used as the instrument of analysis
It will be observed therefore that revenue mobilization and fiscal commissions have a strong and significant impact on national integration in Nigeria
.
TABLE OF CONTENT:
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Research Problem
1.3 Objectives of the Study
1.4 Significance of the Study
1.5 Research Questions
1.6 Research Hypothesis
1.7 Conceptual and Operational Definition
1.8 Assumptions
1.9 Limitations of the Study
CHAPTER TWO
LITERATURE REVIEW
2.1 Sources of Literature
2.2 The Review
2.3 Summary of Literature Review
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research Method
3.2 Research Design
3.3 Research Sample
3.4 Measuring Instrument
3.5 Data Collection
3.6 Data Analysis
3.7 Expected Result
CHAPTER FOUR
DATA ANALYSIS AND RESULTS
4.1 Data Analysis
4.2 Results
4.3 Discussion
CHAPTER FIVE
SUMMARY AND RECOMMENDATIONS
5.1 Summary
5.2 Recommendations for Further Study
Bibliography
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Tags: THE IMPACT OF REVENUE MOBILIZATION AND FISCAL COMMISSIONS ON NATIONAL INTEGRATION IN NIGERIA (2011-2015)
ABSTRACT
This work discusses the impact of revenue mobilization and fiscal commissions on national integration in Nigeria (2011-2015). A hundred and twenty questionnaires were distributed among people from selected states in Nigeria
. Interviews and surveys were also conducted.
Primary and secondary data will be used in the analysis. Tables and percentages will also be used as the instrument of analysis
It will be observed therefore that revenue mobilization and fiscal commissions have a strong and significant impact on national integration in Nigeria
.
TABLE OF CONTENT:
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Research Problem
1.3 Objectives of the Study
1.4 Significance of the Study
1.5 Research Questions
1.6 Research Hypothesis
1.7 Conceptual and Operational Definition
1.8 Assumptions
1.9 Limitations of the Study
CHAPTER TWO
LITERATURE REVIEW
2.1 Sources of Literature
2.2 The Review
2.3 Summary of Literature Review
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research Method
3.2 Research Design
3.3 Research Sample
3.4 Measuring Instrument
3.5 Data Collection
3.6 Data Analysis
3.7 Expected Result
CHAPTER FOUR
DATA ANALYSIS AND RESULTS
4.1 Data Analysis
4.2 Results
4.3 Discussion
CHAPTER FIVE
SUMMARY AND RECOMMENDATIONS
5.1 Summary
5.2 Recommendations for Further Study
Bibliography
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CAUTION/WARNING
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That you ordered this material shows you have agreed not to copy word-to-word.
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Tags: THE IMPACT OF REVENUE MOBILIZATION AND FISCAL COMMISSIONS ON NATIONAL INTEGRATION IN NIGERIA (2011-2015)
ABSTRACT
This work discusses occupational pension in Nigeria (problems and perspective). A hundred and twenty questionnaires were distributed among people from selected states in Nigeria. Interviews and surveys were also conducted.
Primary and secondary data will be used in the analysis. Tables and percentages will also be used as the instrument of analysis
It will be observed therefore that occupational pension have a strong and significant impact in Nigeria
.
TABLE OF CONTENT:
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Research Problem
1.3 Objectives of the Study
1.4 Significance of the Study
1.5 Research Questions
1.6 Research Hypothesis
1.7 Conceptual and Operational Definition
1.8 Assumptions
1.9 Limitations of the Study
CHAPTER TWO
LITERATURE REVIEW
2.1 Sources of Literature
2.2 The Review
2.3 Summary of Literature Review
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research Method
3.2 Research Design
3.3 Research Sample
3.4 Measuring Instrument
3.5 Data Collection
3.6 Data Analysis
3.7 Expected Result
CHAPTER FOUR
DATA ANALYSIS AND RESULTS
4.1 Data Analysis
4.2 Results
4.3 Discussion
CHAPTER FIVE
SUMMARY AND RECOMMENDATIONS
5.1 Summary
5.2 Recommendations for Further Study
Bibliography
HOW TO GET THE FULL PROJECT WORK
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BANK ACCOUNTS
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Account Number: 0046579864
Bank: GTBank.
OR
Account Name: AMUTAH DANIEL CHUKWUDI
Account Number: 2023350498
Bank: UBA.
HOW TO IDENTIFY SCAM/FRAUD
As a result of fraud in Nigeria, people don’t believe there are good online businesses in Nigeria.
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CAUTION/WARNING
Please, DO NOT COPY any of our materials on this website WORD-TO-WORD. These materials are to assist, direct you during your project. Study the materials carefully and use the information in them to develop your own new copy. Copying these materials word-to-word is CHEATING/ ILLEGAL because it affects Educational standard, and we will not be held responsible for it. If you must copy word-to-word please do not order/buy.
That you ordered this material shows you have agreed not to copy word-to-word.
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Tags: OCCUPATIONAL PENSION IN NIGERIA (PROBLEMS AND PERSPECTIVE)
ABSTRACT
This work discusses occupational pension in Nigeria (problems and perspective). A hundred and twenty questionnaires were distributed among people from selected states in Nigeria. Interviews and surveys were also conducted.
Primary and secondary data will be used in the analysis. Tables and percentages will also be used as the instrument of analysis
It will be observed therefore that occupational pension have a strong and significant impact in Nigeria
.
TABLE OF CONTENT:
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Research Problem
1.3 Objectives of the Study
1.4 Significance of the Study
1.5 Research Questions
1.6 Research Hypothesis
1.7 Conceptual and Operational Definition
1.8 Assumptions
1.9 Limitations of the Study
CHAPTER TWO
LITERATURE REVIEW
2.1 Sources of Literature
2.2 The Review
2.3 Summary of Literature Review
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research Method
3.2 Research Design
3.3 Research Sample
3.4 Measuring Instrument
3.5 Data Collection
3.6 Data Analysis
3.7 Expected Result
CHAPTER FOUR
DATA ANALYSIS AND RESULTS
4.1 Data Analysis
4.2 Results
4.3 Discussion
CHAPTER FIVE
SUMMARY AND RECOMMENDATIONS
5.1 Summary
5.2 Recommendations for Further Study
Bibliography
HOW TO GET THE FULL PROJECT WORK
PLEASE, print the following instructions and information if you will like to order/buy our complete written material(s).
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After paying the appropriate amount (#25000) into our bank Account below, send the following information to
08139462710 or 08137701720
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(2) Email Address
(3) Payment Name
(4) Teller Number
We will send your material(s) immediately we receive bank alert
BANK ACCOUNTS
Account Name: AMUTAH DANIEL CHUKWUDI
Account Number: 0046579864
Bank: GTBank.
OR
Account Name: AMUTAH DANIEL CHUKWUDI
Account Number: 2023350498
Bank: UBA.
HOW TO IDENTIFY SCAM/FRAUD
As a result of fraud in Nigeria, people don’t believe there are good online businesses in Nigeria.
But on this site, we have provided “table of content and chapter one” of all our project topics and materials in order to convince you that we have the complete materials.
Secondly, we have provided our Bank Account on this site. Our Bank Account contains all information about the owner of this website. For your own security, all payment should be made in the bank.
No Fraudulent company uses Bank Account as a means of payment, because Bank Account contains the overall information of the owner
CAUTION/WARNING
Please, DO NOT COPY any of our materials on this website WORD-TO-WORD. These materials are to assist, direct you during your project. Study the materials carefully and use the information in them to develop your own new copy. Copying these materials word-to-word is CHEATING/ ILLEGAL because it affects Educational standard, and we will not be held responsible for it. If you must copy word-to-word please do not order/buy.
That you ordered this material shows you have agreed not to copy word-to-word.
FOR MORE INFORMATION, CALL:
08139462710 or 08137701720
YOU CAN ALSO CALL:
08068231953, 08168759420
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www.easyprojectmaterials.com
www.easyprojectmaterials.com.ng
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Tags: OCCUPATIONAL PENSION IN NIGERIA (PROBLEMS AND PERSPECTIVE)
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
In the era of post colonialism, Nigeria has at one time or another, embarked upon certain policies that have political economic implications. For instance, from 1960 to date, Nigeria has introduced indigenization and nationalization policy, operation feed the Nation (OFN), Austerity measure, structural adjustment programme (SAP), Deregulation of oil sector, Resource control Privatization and commercialization of public enterprises to mention but a few. The critical question here remains. How many of these policies have been able to restructure the political economy of Nigeria to the tune of alleviating the yearnings and aspirations of the working class.
The world no doubt is moving towards capitalization and any nation that is not moving towards this direction is seen as either not developing or even retrogressing. A capitalist economy is a free market economy which allows most economic decisions to be guided by the twin forces of demand and supply. Since capitalization discourages monopoly but encourages competitive market, it therefore enhances efficiency and high productivity which is very vital in any developing country’s economy. In Nigeria, most government owned industries and establishments remain citadels of corruption, studies in efficiency and consequently a heavy drain on the economy. As a means of curbing this menace, the Brettonwoods institutions (IMF & WORLD BANK) have advocated the twin policies of privatization and commercialization. Incidentally, Nigeria has fully adopted this policy and is embarking on it with frenzy
1.2 STATEMENT OF PROBLEMS
Privatization and commercialization of public enterprises is a vital tool for the upliftment of a country’s political economy, more especially the developing countries like Nigeria. Regrettably, the problems facing this privatization and commercialization program is numerous to include:
a. Corruption
b. Lack of transparency
c. Lack of accountability
d. Inconsistency and
e. Incredibility.
However, it is based on these problems that the basic propositions of this privatization and commercialization program are being hindered. In trying to look into these discrepancies and proffer a way forward towards a positive state of privatization and commercialization of public enterprises in Nigeria, this research work emanated.
1.3 OBJECTIVES OF THE STUDY
This paper will take a general look on the evolution of public enterprises in Nigeria, after and the rationale for its establishment. To assess the factors that led to the privatization and commercialization of these public co-operations and its origin. Thirdly, this work will also evaluate the various privatization and commercialization programs embarked by the Nigerian government from 1988 to 2010. Finally, it is the objective of this research work to fish out those problems that have obstructed the full propositions of privatization and commercialization program as it concern its implementation and as well proffer a way towards actualizing its objectives so as to foster political cum economic growth and development of this highly endowed country Nigeria.
1.4 RESEARCH QUESTIONS
This work will tend to ask some relevant questions like:-
1. What caused the evolution of the public enterprises in Nigeria?
2. What are the reasons why these public enterprises have to be sold despite the rationales for its establishment?
3. Can these corporations function well under the care of the state rather than being privatized whether wholly or partly?
4. How far has this privatized enterprises gone in boosting efficiency and high productivity to benefiting Nigerians as a whole whether poor or rich, higher place or less privileged?
5. Who are the main beneficiaries of the privatization and commercialization program?
1.5 HYPOTHESIS
a) Corruption is the cause of the poor performance of the public corporations
b) Good and transparent governance is the key to an efficient public enterprise
c) A well implemented privatization and commercialization programs boosts political economy of a country.
d) Politicization of privatization and commercialization of public enterprises will lead to theses enterprise inefficiency when sold out.
1.6 SCOPE OF THE STUDY AND LIMITATION OF STUDY
The scope of this research work focused strictly on those privatization and commercialization programs that have been embarked upon by Nigerian government from 1988 to 2010. This work will lead us to the evolution of public enterprises in Nigeria and also examine why they later turned out to be sold or privatized, partly or wholly. Finally, to analyze how politics been played by past administrations since 1988 towards this programme have ridicules this whole exercise.
LIMITATIONS O F THE STUDY
On the course of this research, the following problems were encountered, like short time frame. Financing problem, scarcity of information or data, etc. this is due to mainly, the wide scope of this study which emphasizes on a complex institution like Nigeria. The longer duration of the subject matter to study, which dates from 1988 to 2010 concerning privatization and commercialization program of public enterprises in Nigeria, also contributed. Now, the implication is that the short time frame mapped out for this research work posed a problem of assessing these programs as whole, but that doesn’t threat the authentication and quality of this work.
Again, enough financing of the accomplishment of this work became a problem in the sense that gathering information was costly, the researcher needed enough money to gather them.
1.7 SIGNIFICANCE OF THE STUDY
This research work will help the government and readers to understand those benefits that privatization and commercialization programme embodies which we have neglected and politicized with in the past. In understanding this on the side of the government, it will allow them to rethink and work towards real implementation of it thereby creating a room for the rapid growth and development of this country. At the other hand, it will go a long way to create an avenue for more academic research.
Haven known this, it is worthy to conclude that the main beneficiaries of this study lies on the government and other readers respectively.
1.8 DEFINITION OF TERMS
Public Corporations: Public corporation or enterprise as defined by Adamolekun (1983), are organizations that emerged as a result of government acting in the capacity of an entrepreneur. They can be seen as those corporations or enterprise built, owned and managed by the government. They are being financed with public fund, especially through taxation and also operate on monopoly.
PRIVATIZATION: Privatization can be defined as the transfer of ownership and control of enterprises from the state to the private sector. Iheme, (1997) defines privatization as any of a variety of measurers adopted by government to expose a public enterprise to competition or to bring in private ownership or control or management into a public enterprises and accordingly to reduce the usual weight of public ownership or control or management.
Commercialization: Commercialization is act of making government owned enterprises profit oriented. Commercialization can be full or partial according to the Bureau of public enterprises Act of 1993. In both full and partial commercialization, no divestment of the federal Governments shareholding will be involved and subject to the general regulatory powers of the federal Government.
Capitalism: Capitalism means the economic system in which property is privately owned and goods are privately produced. It is some times referred to as the private enterprise system. It is the private ownership of the business of a society with the freedom of private owners to use, buy and sell their property or services on the market at voluntarily agreed prices and terns, with only minimal interference with such transactions by the state or other authoritative third parties.
HOW TO GET THE FULL PROJECT WORK
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After paying the appropriate amount (#5000) into our bank Account below, send the following information to
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We will send your material(s) immediately we receive bank alert
BANK ACCOUNTS
Account Name: AMUTAH DANIEL CHUKWUDI
Account Number: 0046579864
Bank: GTBank.
OR
Account Name: AMUTAH DANIEL CHUKWUDI
Account Number: 2023350498
Bank: UBA.
HOW TO IDENTIFY SCAM/FRAUD
As a result of fraud in Nigeria, people don’t believe there are good online businesses in Nigeria.
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Secondly, we have provided our Bank Account on this site. Our Bank Account contains all information about the owner of this website. For your own security, all payment should be made in the bank.
No Fraudulent company uses Bank Account as a means of payment, because Bank Account contains the overall information of the owner
CAUTION/WARNING
Please, DO NOT COPY any of our materials on this website WORD-TO-WORD. These materials are to assist, direct you during your project. Study the materials carefully and use the information in them to develop your own new copy. Copying these materials word-to-word is CHEATING/ ILLEGAL because it affects Educational standard, and we will not be held responsible for it. If you must copy word-to-word please do not order/buy.
That you ordered this material shows you have agreed not to copy word-to-word.
FOR MORE INFORMATION, CALL:
08139462710 or 08137701720
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08068231953, 08168759420
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Tags: PRIVATIZATION OF PUBLIC ENTERPRISES IN NIGERIA: A CRITICAL ASSESSMENT OF ITS POLITICISATION
ABSTRACT
The success or failure of product or service depends on the attitude of consumers towards it. That is why the research instrument I used was questionnaire and interview. The questionnaire was drawn and randomly distributed within the indicated area of study. The research also made use of oral interview to supplement questionnaire.
Data was collected from seven zones such as New Heaven, Asata, Achala-Layout, Ogui Urban, Ogui New Layout, Ogbete (Camp) and Agabni Road.
Bourley was used to determine the sample size.
Also, chi-square was used to analyze the hypothesis and know also when to accept or reject the null and alternative hypothesis.
TABLE OF CONTENTS
CHAPTER ONE
1.0 Introduction
1.1 Background of the study
1.2 Statement of the problems
1.3 Objective of the study
1.4 Scope of the study
1.5 Limitation of the study
1.6 Research hypothesis
1.7 Significance of the study
CHAPTER TWO
2.0 Literature review
2.1 consumer behaviour
2.2 Marketing application of consumer behaviour theory
2.3 How to measure attitude
2.4 Concept of public utilities
References
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.0 Introduction
3.1 Research methodology
3.2 Instrument of data collection
3.3 Area of coverage
3.4 Population of the study
3.5 Sample size determination/procedure
3.6 Validity of instrument instruments
CHAPTER FOUR
DATA PRESENTATION, ANALYSIS AND DISCUSION OF FINDINGS
4.0 Data presentation and analysis
4.1 Data presentation result summary and findings
4.2 Testing of hypothesis
CHAPTER FIVE
5.0 Summaries of finding, recommendation s and conclusion
5.1 Summary of finding
5.2 Recommendations
5.3 Conclusion
Reference
Bibliography
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
This research work is aimed at determine attitude of consumers towards public utilities.
The power holding company (formally called NEPA) was established by Decree No 24 of 1st April 1972 with the amalgamation of Electricity corporation of Nigeria (ECN) and Niger Dan Authority (NDA). Power Holding Company formerly called NEPA was empowered to maintain an efficient coordinated and economic system of Electricity supply to all the Nooks and Crannies of the nation. Major power stations namely Yola, Delta and Afam thermal power station of Kanji power station serving more than two million customers nationwide. They propelled the nations technological and industrial growth, Power Holding Company formerly called NEPA has become the fastest and biggest growing electricity industry in Africa and in deed the developing world with impending condition like he ever-rising consumers debts vandalization of NEPA installation, high cost of maintenance inadequate gas supply, low water level at the hydro power station, high cost of foreign exchange and the abysmally low tariff regime.
Power Holding Company formerly called NEPA has always striven to meet its distribution and marketing of stable electricity to its numerous residential commercial and industrial customer against all odds. Inspite of some of its familiar operational shortcomings, PHC has made gaint – strides in the production and marketing of Electricity to the nation and beyond. A principal beneficiary of PHC. Extended electricity programme is the Republic of Niger under agreement with NIGELEC (Niger Electric Company) that country’s electricity monopoly.
Similarly, in Sept 1996 an undertaking was signed between PHC and commercial Electrique Du Benin(CEB) which is responsible for the production transportation of electric energy in the Republic of Benin and Togo. Nigeria Government Policy on the development of public corporation was clearly defined in the year 1970/1974 Second National Development Plan document as follows:
“Statutory corporation and state owned company have become an important tools to public entertainment in the development process. Their primary aim is to stimulate and accelerate national scarcity and structural defects in private business organization. There are also basic consideration arising from the dangers of leaving vital sectors of the national economy to the wimps and caprice of the private sector often with the direct and remote control of foreign large scale industrial companies. Public corporation are therefore crucial in Nigerians quest true National economic independence and self reliance. The Power Holding Company formerly called NEPA being one of the statutory corporations is a household name.
Presently, the corporation is gradually bringing a lot of re-thinking into the minds of Nigerian entrepreneur both private and public from making them to actually appreciate the modern market concepts, a management
orientation which hold the key task of the organization to deliver the desired satisfactory service more effectively and efficiently.
Meanwhile, one of the implication of the concepts is that the consumers in any market segment will favour the offer of the organization who come close to satisfying the consumer’s particular needs and wants. Therefore, it is necessary for an organization to seek to understand customers preference, habits behaviour and criticism and to do this, the organization has to research into those things that attract consumers interest and influence their behaviour.
Moreover, setting up an organization for the purpose mentioned before, an organization should better hold it responsible that survival of the organization depends much on the attitude of consumers towards the organization and its product or services.
However the main priority of the management of Power Holding Company formerly called NEPA at Enugu metropolis is to identify influences on the attitude of consumers towards the organization the knowledge of variables, the consumers opinions, feelings and ideas about their services will help management of the marketing mix in other to achieve their objective. Also, it will enhance growth, expansion and to ensure greater rate of returns in public utilities. PHC. As a monopolist service industry recognize the important variable and even exploring other means of providing better services. Discussions on PHC features regularly on the pages of the periodical and dallies as well, as on the Radio and Television Programme. The frequency at which the newspaper and margarines publish materials on PHC tends to portrary the importance of electricity industry economic development.
Finally, this research work is a conscious effort towards X- raying the overall customers attitude in relations to productivities and efficient power supply of electricity often referred to as heart beat of the nation.
1.2 STATEMENT OF PROBLEM
This study is intended to find out the attitude of consumers towards
Public utilities. The growth and survival of an organization such as NEPA is paramount. This positive growth achievement of organizational goal is anchored on the effective performance of the organization.
The problem is to determine the people’s response to price of public utilities positively or negatively. They respond negatively when PHC give much bills to consumers, which they did not expect.
Determine consumers view about Power Holding Company formerly called NEPA and also determine the extent to which public demand PHC services.
1.3 OBJECTIVES OF THE STUDY
The persistent public out cry over the authority’s erratic power supply juxtaposed with the numerous excuse offered by the Authority, some of which tends to expose the consumers to blame for the cause of the matter while the consumer accuses PHC of inadequate service and the Authority also make counter accusation on the consumers for what it describes as their non co-operative attitude.
It is in the face of this controversy that the researcher embarked on this project with the following.
1. To determine the ideas, attitude and consumers view about PHC at Enugu metropolis.
- To determine the extend to which service of PHC is demanded compared to other public utilities
- To find out the impression consumer have about the price of organization service on relations to its quality.
- To analyse ways of wining consumers favourable attitude and there improve the share among other service.
1.4 SCOPE OF THE STUDY
This study is limited to finding out how consumers rate or regards services rendered by public corporation with special reference to Power Holding Company formerly called NEPA Enugu office.
1.5 LIMITATION OF THE STUDY
During the course of writing the project topic the research encountered some problem associated with finance, time and data collections.
FINANCE: Finance is the background of every plan going by the present economic hardship facing the entire country, I have limited finance which will not also found it difficult to purchase much of my requirement so I could only carry out the research works much, my purpose could carry me.
TIME: One of the greatest shortcoming was time factor for the mere fact that I am a student taking recognizance of the academic region facing me as a final year student and it is incumbent on me to attend classroom lectures carryout assignment, writing of term papers. Therefore I could not find it convient in completing such until this task, particularly in the area of field survey, which involves going out in Enugu metropolis. Data collection.
DATA COLLECTION: Collection of information of a several from actual users may not be willing to give reasons, why they use it, where as some will not want to disclose their income level of relevant information about the information themselves in cost case, the deflect appointment.
1.6 RESEARCH HYPOTHESIS
Hypothesis according to Webster means “A presentation put forward
a basis for reasoning a sub-position formulated from proved data and presented as a temporary explanation of occurrence as science in order to establish a basis for future use.
Ho: Power Holding Company formerly called NEPA, service, price and quality are not acceptable to consumer.
H1: Power Holding Company formerly called NEPA, service, price and quality are acceptable to consumer.
Ho: Consumer attitude towards the service of Power Holding Company formerly called NEPA are not favourable.
H1: Consumer attitude towards the service of Power Holding Company formerly called NEPA are favourable.
1.7 SIGNIFICANCE OF THE STUDY
It will also be seen as a reference point for students who might be carrying out research on similar or related topic. It will also help the government to assess the services ability of Power Holding Company formerly called NEPA and know whether to constitute similar or parallel organization. It will help the Power Holding Company Management to identify areas that they are lacking and effective ways of increasing performance for customer satisfaction.
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Tags: ATTITUDE OF CONSUMERS TOWARDS PUBLIC UTILITIES. (A CASE STUDY OF POWER HOLDING COMPANY FORMERLY CALLED NEPA)
ABSTRACT:
This work gives an appraisal of the effect of recruitment,selection,and placement on workers effectiveness in public service. A hundred and twenty questionnaires were shared amongst human resource supervisors of selected public firms. Interviews and surveys were also conducted.
Primary and secondary data were used the analysis. Both frequency distribution and regression analysis were used.
It was observed therefore that recruitment,selection and placement has a significant effectiveness in public service.Also,there is a relationship between recruitment,selection and placement and workers performance in public service.
TABLE OF CONTENT:
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Research Problem
1.3 Objectives of the Study
1.4 Significance of the Study
1.5 Research Questions
1.6 Research Hypothesis
1.7 Conceptual and Operational Definition
1.8 Assumptions
1.9 Limitations of the Study
CHAPTER TWO
LITERATURE REVIEW
2.1 Sources of Literature
2.2 The Review
2.3 Summary of Literature Review
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research Method
3.2 Research Design
3.3 Research Sample
3.4 Measuring Instrument
3.5 Data Collection
3.6 Data Analysis
3.7 Expected Result
CHAPTER FOUR
DATA ANALYSIS AND RESULTS
4.1 Data Analysis
4.2 Results
4.3 Discussion
CHAPTER FIVE
SUMMARY AND RECOMMENDATIONS
5.1 Summary
5.2 Recommendations for Further Study
Bibliography
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Tags: AND PLACEMENT ON WORKERS EFFECTIVENESS IN PUBLIC SERVICE, SELECTION, THE EFFECT OF RECRUITMENT
ABSTRACT:
This work gives an investigation into the causes of delays in pension payment and its effects on pensioners state in corporation.. A hundred and twenty questionnaires were shared amongst pensioners from selected states from the the six geo-political zones in Nigeria. Interviews and surveys were also conducted.
Primary and secondary data were used the analysis. Both frequency distribution and regression analysis were used.
It was observed therefore that delays in pensions have significant negative effects on the state of the pensioners. Also, there is a negative relationship between the delay of pensions and state of pensioners in state corporation.
TABLE OF CONTENT:
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Research Problem
1.3 Objectives of the Study
1.4 Significance of the Study
1.5 Research Questions
1.6 Research Hypothesis
1.7 Conceptual and Operational Definition
1.8 Assumptions
1.9 Limitations of the Study
CHAPTER TWO
LITERATURE REVIEW
2.1 Sources of Literature
2.2 The Review
2.3 Summary of Literature Review
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research Method
3.2 Research Design
3.3 Research Sample
3.4 Measuring Instrument
3.5 Data Collection
3.6 Data Analysis
3.7 Expected Result
CHAPTER FOUR
DATA ANALYSIS AND RESULTS
4.1 Data Analysis
4.2 Results
4.3 Discussion
CHAPTER FIVE
SUMMARY AND RECOMMENDATIONS
5.1 Summary
5.2 Recommendations for Further Study
Bibliography
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Bank: UBA.
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Tags: THE CAUSES OF DELAYS IN PENSION PAYMENT AND ITS EFFECTS ON PENSIONERS STATE IN CORPORATION
ABSTRACT
This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main objective is to find out whether the application of Information Technology increases efficiency on tax administration. For the purpose of this study, the researcher adopted the method of survey Research Design. Data used in this research were gotten from both primary and secondary sources including questionnaires and textbooks respectively. These data were analyzed and presented in tables. Three (3) hypotheses were formulated and tested using the Analysis of variance(ANOVA) method. The findings of this research tend to show that effective tax administration resulting from the application of Information Technology leads to an increase in tax base as more potential taxpayers are drawn into the tax net when there is a conducive environment. It is recommended in this work that enlightenment campaign be made available for the masses and also adequate training for the tax officials on the use of modern technology
TABLE OF CONTENTS
CHAPTER ONE:
INTRODUCTION
1.1 Background of the study
1.2 Statement of the problem
1.3 Research Questions
1.5 Research Hypotheses
1.6 Significance of the Study
1.7 Scope of the Study
1.8 Limitation of the Study
1.9 Definition of Terms
CHAPTER TWO: Review of Related Literature
2.1 Concept of Taxation
2.2 Nigerian Tax System
2.2.1 Structure of Nigeria Tax System
2.2.2 Features of Nigerian Tax System
2.2.3 Objectives of Nigerian Tax System
2.3 National Tax Policy
2.4 Tax Laws
2.5 Tax Administration
2.5.1 Objectives of Tax Administration
2.5.2 Models of Tax Administration
2.5.3 Tax Administration
2.5.4 Organs of Tax Administration
2.5.5 Procedures of Tax Administration
2.6 Problems of Tax Administration in Enugu
2.7 Information Technology (IT)
2.7.1 Application of IT in Tax Administration
2.7.2 Benefits of IT in Tax Administration
References
CHAPTER THREE: Research Design and Methodology
3.1 Research Design
3.2 Sources of Data
3.3 Research Instrument
3.4 Reliability/validity of Research Instruments
3.5 Population
3.6 Sampling Technique and Sample Size
3.7 Administration of Research Instruments
3.8 Method of Data Analysis
CHAPTER FOUR: Data Presentation, Analysis
4.1 Data Presentation
4.2 Test of Hypotheses
CHAPTER FIVE: Summary of Findings, Conclusion and Recommendations
5.1 Summary of findings
5.2 Conclusion
5.3 Recommendations
Bibliography
Appendix
CHAPTER ONE
INTRODUCTION
1.1 Background Of The Study
Taxation is one of the oldest and major sources of government revenue. The history of taxation in Nigeria dates back to the precolonial era. During this period, there were different systems of taxation existing in the forms of compulsory services, contribution of goods, money, labour and the likes, among the various kingdoms and ethnic groups and tribes controlled by the Obas, Emirs etc., in order to sustain the Monarch and also for community development (ICAN,2010)
Taxation, as we know it today, was first introduced in Nigeria in 1904 by the late Lord Lugard, when community tax became operative in the Northern Nigeria. He later made changes which culminated in the Native Revenue Ordinance of 1917. An amending ordinance that extended the provisions of the 1917 ordinance to Southern Nigeria was passed in 1918. The first ordinance applied to Abeokuta in Western Nigeria and to Benincity in Mid-Western and in 1928, it was extended to Eastern
Nigeria.
Taxation in Nigeria, in a modern sense, however, only began in
- A more progressive income tax Ordinance No.29 of 1943 Cap92, under which Europeans all over the country and Africans resident in Lagos were assessed, came into operation on the 1st of April, 1943.
The Commissioner, appointed by the Governor-General by notice in the Gazette (now referred to as the Federal Republic of Nigeria
Gazette), was responsible for the administration of the ordinance. By the 1st Schedule, Ordinance 39/58, it was the Federal Board of Inland Revenue that took the place of the Commissioner (Ola, 1974).
In recent times, tax administration in Nigeria is vested in various tax authorities depending on the type of tax under consideration. Broadly, there are three (3) tax authorities, namely;
- Federal Inland Revenue Service Board ii. State Internal Revenue Service Board iii. The Local Government Authorities
However, the organs of the Nigerian Tax Administration are listed below;
- Federal Inland Revenue Service Board ii. State Internal Revenue Service Board iii. Joint Tax Board iv Local Government Revenue Committee
- Joint State Revenue Committee. (ICAN, 2010)
The enabling laws in respect of each type of tax will normally contain a provision as to the body charged with the
administration of the tax. For this purpose, the various enabling tax laws are as follows;
- Company Income Tax Act, Cap C21, LFN 2004, as amended, which imposes tax on the incomes of companies other than corporation soles and companies engaged in petroleum operations Upstream operations) ii. Petroleum Profits Tax Act, Cap P13 LFN 2004, which imposes tax on the profits of companies, engaged in petroleum operations.
- Education Tax Act, Cap E4 LFN 2004, which imposes Education tax on the assessable profits of companies
- registered in Nigeria.
- Personal Income Tax Act, Cap P8 LFN 2004, as amended, which imposes tax on incomes of individuals and
- corporation soles.
- Value Added Tax Act, Cap V1 LFN 2004, as amended, which imposes tax on the supply of goods and services (except those specifically exempted or zero-rated), made by incorporated companies and other business organizations.
- Stamp Duties Act, Cap S8 LFN 2004, which charges duties on specified instruments listed in the Act.
- Capital Gains Tax Act, Cap C1 LFN 2004, which imposes tax on capital gains arising from the disposal of chargeable assets (ICAN, 2006)
According to Alhaji Kabir M. Mashi, a core success factor for any system is its position on administrative issues. Presently, the tax administration in Nigeria, Enugu state to be precise, has been riddled with various limiting factors such as;
- Weak administrative facilities/ administrative lapses which could result in situations such as tax evasion and tax avoidance.
- Corruption and mismanagement on the part of the tax officials.
- The problem of funding the revenue collecting agencies which negatively impacts on efficiency and performance.
- Lack of adequate records from the informal sector of the economy.
- Inability to identify all taxable persons. (Bird, 1988).
- Lack of effective mechanism in place to prosecute cases of tax evasion.
The rapid growth and development of Enugu State led to an enhanced increase in population as well as an increasing number of companies. Tax planning and tax management have
increasingly become complex activities due to growth in business and the subsequent expansion in scope of operations and fiscal size. Given the amount of data that needs to be analyzed in order to assess and compute tax liabilities, it has become imperative that both tax institutions and companies deploy appropriate computer programmes in order to enhance tax planning and administration.
The advent of Information Technology in this era has played a major role in enhancing economic and business activities of both the private and public institutions. While it has opened up opportunities that have gone undiscovered or neglected, it has saved many organizations millions of perpetual fraud through its applications. The application of Information Technology has become increasingly necessary in Nigeria‟s tax administration as the use of Information Technology makes for fast, easy and accurate computation, storage and presentation/ retrieval of data/ records.
Certain computer programmes have been created to facilitate the computation of cumbersome data. Programmes such as Microsoft Excel (Electronic Spread Sheet), Microsoft Access (Database) are one of the most common examples. Other database programmes and accounting packages which allow for easy calculation and computation of an individual or a company‟s tax liabilities include Peachtree Accounting, PeopleSoft System,
SQL Database, QuickBooks, Management Information Processing System, Quikens etc.
Presently, the world has gradually become a global village and the nexus between Nigeria and the rest of the world is the use of Information Technology in, practically, every sector of the economy. Therefore, in order to improve on the efficiency of tax administration in Nigeria, it will be advisable to apply the use of Information Technology from the basics of tax collection to the final stage in Tax Administration.
1.2 Statement Of The Problem
For many years, tax administration in Nigeria has been plagued with problems, most of which can be attributed to the lack of or inadequate application of Information Technology in tax administration.
In Enugu State, the tax institutions have not fully embraced the use of Information Technology for record keeping. According to BECANS Business Environment Report 1(15) (2007), there is evidence of a manually compiled database of tax payers. Manual
Compilation involves the use of files/ folders for data storage. When records are stored in this manner over a long period of time, retrieval of such records can prove to be very difficult. Records stored in this manner can be very unreliable as these records are easily prone to manipulations.
Another major problem can be found in the method of tax collection. The tax officials are often aggressive as they use unorthodox methods in tax collection especially at the local government level.
Furthermore, the identification of taxable persons has proven to be a herculean task using the manual systems.
The thorough application of Information Technology in tax administration in Nigeria would be a welcome change in the system as this will greatly enhance the efficiency in tax administration in Enugu state in particular and Nigeria in general.
1.3 Objective Of The Study
This research work is aimed at achieving certain objectives which are stated below:
- To determine if effective tax administration leads to an increase in tax base;
- To ascertain whether inefficiency in tax administration creates room for tax evasion;
- To find out whether the application of information technology increases efficiency in tax administration;
- To know whether poor remuneration of tax personnel affects the dispensation of taxation.
1.4 Research Questions
- Does effective tax administration lead to an increase in tax base?
- Does inefficiency in tax administration create an avenue for tax evasion?
- Does the application of Information technology increase efficiency in tax administration?
- Does poor remuneration of tax personnel affect the effective tax administration?
1.5 Research Hypotheses
Based on the objectives, the following researches were formulated:
Hypothesis One
H0– Effective tax administration does not lead to an increase in tax base.
H1– Effective tax administration lead to an increase in tax base.
Hypothesis Two
H0– Inefficiency in tax administration does not create and avenue for tax evasion.
H1– Inefficiency in tax administration create and avenue for tax evasion.
Hypothesis Three
H0– The application of information technology does not increase efficiency in tax administration.
H1– The application of information technology increase efficiency in tax administration.
1.6 Significance Of The Study it is hoped that this work will form a major catalyst to stimulate the initiation of a proper legislative process that will regulate tax administration in Nigeria, particularly in Enugu State.
Furthermore, effective implementation of information technology in tax administration will be of immense benefit to tax authorities. The use of information technology will invariably reduce work hours, enhance efficiency and reduce opportunities for corrupt practices in the system.
Finally, it is believed that the information generated from this research will enhance the tax payers awareness on tax issues like tax incentives and penalties for tax related offences such as tax evasion.
1.7 Scope And Limitation Of The Study
As this research work is focused on the effect of information technology on the efficiency of tax administration in Nigeria, with particular reference to Enugu State, the scope of the study will be limited to the activities of Enugu State Board of Internal Revenue
In the course of carrying out this research work, certain limitations were encountered, they include the following:
- Lack of access to certain materials needed for the research.
- Lacks of co-operation from institutions as certain tax institutions were not forthcoming with their record
- Certain libraries did not have contemporary materials for the researcher to work with.
1.8 Operational Definition of Terms
In order to avoid confusion surrounding the words, the following technical terms have precisely been defined, as they relate to the context of the research work.
Tax- An amount of money levied by a government on its citizens and used to run the government, country, a state, a county or a municipality/ local government.
Tax Evasion- This is an act whereby the taxpayer can achieve the minimization of tax through illegal means. It involves outright fraud and deceit.
Tax Avoidance- This arises in a situation where a taxpayer arranges his financial affairs in a form that will make him pay the least possible amount of tax without breaking the law.
Ordinance- A law or rule made by an authority such as a city government.
Stakeholders- Those persons/ entities that contribute to, and derive benefits from, the country‟s tax system. This includes every Nigerian citizen and resident, corporate entities, government at all levels and government agencies.
HOW TO GET THE FULL PROJECT WORK
PLEASE, print the following instructions and information if you will like to order/buy our complete written material(s).
HOW TO RECEIVE PROJECT MATERIAL(S)
After paying the appropriate amount (#3000) into our bank Account below, send the following information to
08139462710 or 08137701720
(1) Your project topics
(2) Email Address
(3) Payment Name
(4) Teller Number
We will send your material(s) immediately we receive bank alert
BANK ACCOUNTS
Account Name: AMUTAH DANIEL CHUKWUDI
Account Number: 0046579864
Bank: GTBank.
OR
Account Name: AMUTAH DANIEL CHUKWUDI
Account Number: 2023350498
Bank: UBA.
HOW TO IDENTIFY SCAM/FRAUD
As a result of fraud in Nigeria, people don’t believe there are good online businesses in Nigeria.
But on this site, we have provided “table of content and chapter one” of all our project topics and materials in order to convince you that we have the complete materials.
Secondly, we have provided our Bank Account on this site. Our Bank Account contains all information about the owner of this website. For your own security, all payment should be made in the bank.
No Fraudulent company uses Bank Account as a means of payment, because Bank Account contains the overall information of the owner
CAUTION/WARNING
Please, DO NOT COPY any of our materials on this website WORD-TO-WORD. These materials are to assist, direct you during your project. Study the materials carefully and use the information in them to develop your own new copy. Copying these materials word-to-word is CHEATING/ ILLEGAL because it affects Educational standard, and we will not be held responsible for it. If you must copy word-to-word please do not order/buy.
That you ordered this material shows you have agreed not to copy word-to-word.
FOR MORE INFORMATION, CALL:
08139462710 or 08137701720
YOU CAN ALSO CALL:
08068231953, 08168759420
Visit any of our project websites below:
www.easyprojectmaterials.com
www.easyprojectmaterials.com.ng
www.easyprojectmaterial.net
www.easyprojectmaterial.net.ng
www.easyprojectsolutions.com
www.worldofnolimit.com
www.worldofnolimit.com
www.nairaproject.com.ng
www.nairaprojects.com.ng
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www.uniproject.com.ng
www.uniprojects.com.ng
Tags: EFFECTS OF INFORMATION COMMUNICATION AND TECHNOLOGY (ICT)ON TAX ADMINISTRATION IN NIGERIA
ABSTRACT
This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main objective is to find out whether the application of Information Technology increases efficiency on tax administration. For the purpose of this study, the researcher adopted the method of survey Research Design. Data used in this research were gotten from both primary and secondary sources including questionnaires and textbooks respectively. These data were analyzed and presented in tables. Three (3) hypotheses were formulated and tested using the Analysis of variance(ANOVA) method. The findings of this research tend to show that effective tax administration resulting from the application of Information Technology leads to an increase in tax base as more potential taxpayers are drawn into the tax net when there is a conducive environment. It is recommended in this work that enlightenment campaign be made available for the masses and also adequate training for the tax officials on the use of modern technology
TABLE OF CONTENTS
CHAPTER ONE:
INTRODUCTION
1.1 Background of the study
1.2 Statement of the problem
1.3 Research Questions
1.5 Research Hypotheses
1.6 Significance of the Study
1.7 Scope of the Study
1.8 Limitation of the Study
1.9 Definition of Terms
CHAPTER TWO: Review of Related Literature
2.1 Concept of Taxation
2.2 Nigerian Tax System
2.2.1 Structure of Nigeria Tax System
2.2.2 Features of Nigerian Tax System
2.2.3 Objectives of Nigerian Tax System
2.3 National Tax Policy
2.4 Tax Laws
2.5 Tax Administration
2.5.1 Objectives of Tax Administration
2.5.2 Models of Tax Administration
2.5.3 Tax Administration
2.5.4 Organs of Tax Administration
2.5.5 Procedures of Tax Administration
2.6 Problems of Tax Administration in Enugu
2.7 Information Technology (IT)
2.7.1 Application of IT in Tax Administration
2.7.2 Benefits of IT in Tax Administration
References
CHAPTER THREE: Research Design and Methodology
3.1 Research Design
3.2 Sources of Data
3.3 Research Instrument
3.4 Reliability/validity of Research Instruments
3.5 Population
3.6 Sampling Technique and Sample Size
3.7 Administration of Research Instruments
3.8 Method of Data Analysis
CHAPTER FOUR: Data Presentation, Analysis
4.1 Data Presentation
4.2 Test of Hypotheses
CHAPTER FIVE: Summary of Findings, Conclusion and Recommendations
5.1 Summary of findings
5.2 Conclusion
5.3 Recommendations
Bibliography
Appendix
CHAPTER ONE
INTRODUCTION
1.1 Background Of The Study
Taxation is one of the oldest and major sources of government revenue. The history of taxation in Nigeria dates back to the precolonial era. During this period, there were different systems of taxation existing in the forms of compulsory services, contribution of goods, money, labour and the likes, among the various kingdoms and ethnic groups and tribes controlled by the Obas, Emirs etc., in order to sustain the Monarch and also for community development (ICAN,2010)
Taxation, as we know it today, was first introduced in Nigeria in 1904 by the late Lord Lugard, when community tax became operative in the Northern Nigeria. He later made changes which culminated in the Native Revenue Ordinance of 1917. An amending ordinance that extended the provisions of the 1917 ordinance to Southern Nigeria was passed in 1918. The first ordinance applied to Abeokuta in Western Nigeria and to Benincity in Mid-Western and in 1928, it was extended to Eastern
Nigeria.
Taxation in Nigeria, in a modern sense, however, only began in
- A more progressive income tax Ordinance No.29 of 1943 Cap92, under which Europeans all over the country and Africans resident in Lagos were assessed, came into operation on the 1st of April, 1943.
The Commissioner, appointed by the Governor-General by notice in the Gazette (now referred to as the Federal Republic of Nigeria
Gazette), was responsible for the administration of the ordinance. By the 1st Schedule, Ordinance 39/58, it was the Federal Board of Inland Revenue that took the place of the Commissioner (Ola, 1974).
In recent times, tax administration in Nigeria is vested in various tax authorities depending on the type of tax under consideration. Broadly, there are three (3) tax authorities, namely;
- Federal Inland Revenue Service Board ii. State Internal Revenue Service Board iii. The Local Government Authorities
However, the organs of the Nigerian Tax Administration are listed below;
- Federal Inland Revenue Service Board ii. State Internal Revenue Service Board iii. Joint Tax Board iv Local Government Revenue Committee
- Joint State Revenue Committee. (ICAN, 2010)
The enabling laws in respect of each type of tax will normally contain a provision as to the body charged with the
administration of the tax. For this purpose, the various enabling tax laws are as follows;
- Company Income Tax Act, Cap C21, LFN 2004, as amended, which imposes tax on the incomes of companies other than corporation soles and companies engaged in petroleum operations Upstream operations) ii. Petroleum Profits Tax Act, Cap P13 LFN 2004, which imposes tax on the profits of companies, engaged in petroleum operations.
- Education Tax Act, Cap E4 LFN 2004, which imposes Education tax on the assessable profits of companies
- registered in Nigeria.
- Personal Income Tax Act, Cap P8 LFN 2004, as amended, which imposes tax on incomes of individuals and
- corporation soles.
- Value Added Tax Act, Cap V1 LFN 2004, as amended, which imposes tax on the supply of goods and services (except those specifically exempted or zero-rated), made by incorporated companies and other business organizations.
- Stamp Duties Act, Cap S8 LFN 2004, which charges duties on specified instruments listed in the Act.
- Capital Gains Tax Act, Cap C1 LFN 2004, which imposes tax on capital gains arising from the disposal of chargeable assets (ICAN, 2006)
According to Alhaji Kabir M. Mashi, a core success factor for any system is its position on administrative issues. Presently, the tax administration in Nigeria, Enugu state to be precise, has been riddled with various limiting factors such as;
- Weak administrative facilities/ administrative lapses which could result in situations such as tax evasion and tax avoidance.
- Corruption and mismanagement on the part of the tax officials.
- The problem of funding the revenue collecting agencies which negatively impacts on efficiency and performance.
- Lack of adequate records from the informal sector of the economy.
- Inability to identify all taxable persons. (Bird, 1988).
- Lack of effective mechanism in place to prosecute cases of tax evasion.
The rapid growth and development of Enugu State led to an enhanced increase in population as well as an increasing number of companies. Tax planning and tax management have
increasingly become complex activities due to growth in business and the subsequent expansion in scope of operations and fiscal size. Given the amount of data that needs to be analyzed in order to assess and compute tax liabilities, it has become imperative that both tax institutions and companies deploy appropriate computer programmes in order to enhance tax planning and administration.
The advent of Information Technology in this era has played a major role in enhancing economic and business activities of both the private and public institutions. While it has opened up opportunities that have gone undiscovered or neglected, it has saved many organizations millions of perpetual fraud through its applications. The application of Information Technology has become increasingly necessary in Nigeria‟s tax administration as the use of Information Technology makes for fast, easy and accurate computation, storage and presentation/ retrieval of data/ records.
Certain computer programmes have been created to facilitate the computation of cumbersome data. Programmes such as Microsoft Excel (Electronic Spread Sheet), Microsoft Access (Database) are one of the most common examples. Other database programmes and accounting packages which allow for easy calculation and computation of an individual or a company‟s tax liabilities include Peachtree Accounting, PeopleSoft System,
SQL Database, QuickBooks, Management Information Processing System, Quikens etc.
Presently, the world has gradually become a global village and the nexus between Nigeria and the rest of the world is the use of Information Technology in, practically, every sector of the economy. Therefore, in order to improve on the efficiency of tax administration in Nigeria, it will be advisable to apply the use of Information Technology from the basics of tax collection to the final stage in Tax Administration.
1.2 Statement Of The Problem
For many years, tax administration in Nigeria has been plagued with problems, most of which can be attributed to the lack of or inadequate application of Information Technology in tax administration.
In Enugu State, the tax institutions have not fully embraced the use of Information Technology for record keeping. According to BECANS Business Environment Report 1(15) (2007), there is evidence of a manually compiled database of tax payers. Manual
Compilation involves the use of files/ folders for data storage. When records are stored in this manner over a long period of time, retrieval of such records can prove to be very difficult. Records stored in this manner can be very unreliable as these records are easily prone to manipulations.
Another major problem can be found in the method of tax collection. The tax officials are often aggressive as they use unorthodox methods in tax collection especially at the local government level.
Furthermore, the identification of taxable persons has proven to be a herculean task using the manual systems.
The thorough application of Information Technology in tax administration in Nigeria would be a welcome change in the system as this will greatly enhance the efficiency in tax administration in Enugu state in particular and Nigeria in general.
1.3 Objective Of The Study
This research work is aimed at achieving certain objectives which are stated below:
- To determine if effective tax administration leads to an increase in tax base;
- To ascertain whether inefficiency in tax administration creates room for tax evasion;
- To find out whether the application of information technology increases efficiency in tax administration;
- To know whether poor remuneration of tax personnel affects the dispensation of taxation.
1.4 Research Questions
- Does effective tax administration lead to an increase in tax base?
- Does inefficiency in tax administration create an avenue for tax evasion?
- Does the application of Information technology increase efficiency in tax administration?
- Does poor remuneration of tax personnel affect the effective tax administration?
1.5 Research Hypotheses
Based on the objectives, the following researches were formulated:
Hypothesis One
H0– Effective tax administration does not lead to an increase in tax base.
H1– Effective tax administration lead to an increase in tax base.
Hypothesis Two
H0– Inefficiency in tax administration does not create and avenue for tax evasion.
H1– Inefficiency in tax administration create and avenue for tax evasion.
Hypothesis Three
H0– The application of information technology does not increase efficiency in tax administration.
H1– The application of information technology increase efficiency in tax administration.
1.6 Significance Of The Study it is hoped that this work will form a major catalyst to stimulate the initiation of a proper legislative process that will regulate tax administration in Nigeria, particularly in Enugu State.
Furthermore, effective implementation of information technology in tax administration will be of immense benefit to tax authorities. The use of information technology will invariably reduce work hours, enhance efficiency and reduce opportunities for corrupt practices in the system.
Finally, it is believed that the information generated from this research will enhance the tax payers awareness on tax issues like tax incentives and penalties for tax related offences such as tax evasion.
1.7 Scope And Limitation Of The Study
As this research work is focused on the effect of information technology on the efficiency of tax administration in Nigeria, with particular reference to Enugu State, the scope of the study will be limited to the activities of Enugu State Board of Internal Revenue
In the course of carrying out this research work, certain limitations were encountered, they include the following:
- Lack of access to certain materials needed for the research.
- Lacks of co-operation from institutions as certain tax institutions were not forthcoming with their record
- Certain libraries did not have contemporary materials for the researcher to work with.
1.8 Operational Definition of Terms
In order to avoid confusion surrounding the words, the following technical terms have precisely been defined, as they relate to the context of the research work.
Tax- An amount of money levied by a government on its citizens and used to run the government, country, a state, a county or a municipality/ local government.
Tax Evasion- This is an act whereby the taxpayer can achieve the minimization of tax through illegal means. It involves outright fraud and deceit.
Tax Avoidance- This arises in a situation where a taxpayer arranges his financial affairs in a form that will make him pay the least possible amount of tax without breaking the law.
Ordinance- A law or rule made by an authority such as a city government.
Stakeholders- Those persons/ entities that contribute to, and derive benefits from, the country‟s tax system. This includes every Nigerian citizen and resident, corporate entities, government at all levels and government agencies.
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Tags: EFFECTS OF INFORMATION COMMUNICATION AND TECHNOLOGY (ICT)ON TAX ADMINISTRATION IN NIGERIA
