Taxation as a major source to Government funding has been chosen as a topic for this research work because of the incessant an inevitable reduction in the growth of the economy which has its resources and finance from tax.
The chapter one, the background of study, statement of the problem, purpose of the study, researcher Hypothesis, significance of the study, limitation of study. Delimitation of study and Historical background of the Board of internal Revenue and services Enugu state.
In chapter two, review of related literature, importance of taxation in Nigeria, people’s view about taxation, theories purporting the nature of taxation, types of tax, ascertainment of income for tax purposes, indirect taxes, tax administered in Enugu state, Duties and powers of the Board of Internal revenue and services Enugu state.
Further more, the chapter three research design and methodology, sources of data, survey instruments, sample used, statistical treatment of data, techniques of data presentation and, method of analysis.
In chapter four, presentation analysis and interpretation of data and data presentation.
Finally chapter five, findings Recommendation and summary.
Taxation is a major instrument for the conduct of public policy. This is true for both developed and developing countries. Taxation is known to accomplish a number of objectives revenue generation for government, economic stabilization and income re-distribution. Taxation as an instrument of public policy is essentially concerned with the manipulation of financial operations of both the government anti private sectors with a view of furthering certain economic objectives.
In Nigeria these economic objectives includes the attainment of appreciable level of full employment, avoidance of excessive inflation, achievement of satisfactory balance of payment position. Appreciable increase in the national income and a reduction of extreme inequality among the citizens, provision of other essential necessities of life like water, school building of bridges roads and others.
The question now arises, How does the finding of these activities come about? The government can only discharge these duties by generating enough revenue to provide enough finance for the accomplishment of these tasks ahead and the Board of Internal Revenue is by law charged with the responsibility for assessing, collection and accounting of all taxes in Enugu State.
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