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Taxation as a major source to Government funding has been chosen as a topic for this because of the incessant an inevitable reduction in the growth of the economy which has it’s resources and finance from tax.

Like the individual make money to solve their unlimited needs, the Government too generated revenue for the executive of her project and provision of essential infrastructures that maker life worth living, like building of roads, schools, bridges, provision of sound education, provision of pipe borne water, defence and others.

This not withstanding there are still some degenerating problems encountered in the assessment and collection of tax in State. This is a result of inefficient tax administrative machinery, which had led to poor compliance by the taxable citizens of the State.

Based on this development, faster steps had to be taken to keep the flag of tax collection in State flying as tax is the life and wire of every economy.

Now that taxation is the surest and most viable source of fund its therefore necessary to re-associate all the available tax sources. This study touches all those strategic points and radial solutions so as to collect more tax for the state to maintain the ego of a major source of fund for the government.


This of Tax as a major sources of Government Funding /Case study of State Board of Internal Revenue is carefully prepared to highlight and to review some strategic points towards creating more strength into the assessment and collection of Tax in State.

Tax is the oldest form of revenue and a major source of revenue for the Government. As a result of this, radical decisions and recommendation has also be given in this study to solve some inherent problems encountered in tax collection, like training of staff, providing adequate working material for tax assessment and collection. Incentives to workers disciplinary measures for tax evaders and organizing seminars and workshop on tax collection.

After going through this work one can easily ascertain comparable figures from other revenues and from tax as to prove authenticity of the Tax as a major source to government funding.



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 State.

The government to the individual and payable to the economic and social responsibilities de taxation as a compulsory levy. In Simon’s income tax (1852) Lord Maccnaghten quoted “ Income tax is a on income. Its not meant to be tax on anything else”.

Dalton (1954:23) ded tax as a compulsory contribution imposed by a public authority irrespective of service rendered in return. Income tax law and practice by Njokamma. CA. Ded income tax as a creative of statute.

In interpreting its provisions. “ No equity, no intendment” or anything else should be implied. The clean terms of the law should be applied but no necessarily restricted against the revenue.

Nevertheless tax is not the only sources of government revenue other sources include.

  • Fines and fees
  • Motor licensing fees
  • Rent on government quotas
  • Interest and depayments
  • Dividends and Royalties on government
  • Share holdings
  • Miscellaneous

State share of federal government disbursement.

  • Loans and grants
  • School fees
  • Hospital fees

Revenue from government parastatals likes the water co- operation department.

The private sector is not left out in the fund generation do their own fund comes inform of borrowing private savings etc

The absence of well-organized and locally controlled money markets for borrowing has faced private sectors in most developing countries especially Nigeria to rely primarily on fiscal measures to mobilize domestic monetary resources for fund generation.

For instance if profits of taxation, the marginal efficiency of investment will decline and consequently a fall in investment is observed. On the other hand if profit of investment are increased through low tax rate the marginal efficiency of investment will in investment is observed.

However Duke Man (1962 P .462) said that for an effective tax system that encourages investment, has to some extent be based on high rates, a fact peculiar with the paradox of investment stimulating taxation, and as well discrimination, so long as it is significantly qualitative and psychologically substantial. This suggestion may not augur well for investment activity where retained profits and savings form the buck of capital formation.

Realizing the importance to finance as the train wires of economic growth the government initiates financial policies through annual budgets and tax laws to fund and provide necessary extension services for these business enterprises and also through several government financial policy, ensures adequate financing of small scale enterprise.

We are now convinced that of all these source of revenue by government that tax contributes the largest proportion. With charges in these considerations above attention have been focused on the fiscal policy best suited to the economic development of the country.

As part of the search for desirable fiscal policies high consideration is placed on the value of goods and services payable by the final consumers. The collections of this tax are accountable to the federal government by the federal wand Revenue, while a reasonable percentage is given to the state where VAT is collected from.

Nevertheless the implementation of various government measures the their effects are most times, at variance with the objectives of government. Some of the revenue collection agencies are either ill equipped to carry out their functions effectively or equipped with personal of dubious character who trust laudable objectives of the government.

Most tax papers don’t pay willingly, some take laws into their hands to either evade or avoid tax wile others collide with some tax official as well as employ the services of tax experts to explore the tax loophole. As a result of such ill activities towards taxation there is always a short fall in the government-projected revenue.

In view of the importance to taxation as a principle source to government funding as well as a powerful instrument in the conduct of public policies. This study is aimed at exploring all avenues of tax collection in State and the performance of the State Board of Internal Revenue to keep the flag flying in support of the topic to the study that taxation is a major source of government funding.


Tax constitutes the greater percentage of internally generated revenue in State and as well the major source of fund for the government financing its activities,. Tax however has its fundamental problems in the area of istration and management.

There is deficit in planning, control and Adequate information flow of Tax collection generally. Since the government financial policy and objectives is to ensure adequate fund and conducive environment for the people’s satisfaction through progressive taxation and other fiscal measures designed to end the rapid growth and development of the society for the benefit of the citizenry.

It is therefore necessary that these avenues of fund are solidified. But on the other way round the implementation of the government taxation policy and the realization of the taxation goal most a times run at variance with the policy outlined in the annual budget as well as the tax laws provisions.

Many individuals as well as organization see taxation policy as being harsh and unfavourable. They argue that while few enterprises especially large company continues to benefit from the government support through grants, Subsidies and other tax incentives. Others find the policies unbearable as a result any little opportunity by such people to evade or avoid tax is highly utilized.

The results of all these tax evasion and avoidance are that less revenue that envisage is collected through tax by the government and thereby less social amentias than proposed are carried out.

These problem will be solved as soon as an efficient machinery is set in motion for effective administration and review of state tax laws if made or amended.

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The objectives of the study is finding way of making the tax system effective and putting up measure that will help the government realize adequate fund for its developmental activities.

Other objectives are

  1. To discuss and analyze the taxes being administered and Eungu state.
  2. To ascertain the total value of taxes collected during the period year by year.
  3. To determine other sources from which the State Government can generate more tax revenue.
  4. To ascertain other sources of the government revenue improve on them.
  5. To make suggestions on ways of increasing the total revenue of the state government both tax and other sources of revenue to the Government.

To really achieve these objectives efforts will be made to:

  1. Identify all the problems militating against effective tax assessment activities.
  2. Analyze the problems and execute the suggested solutions
  3.  Suggest implementation strategies with a view to assisting the management in carrying out government policies and programmes.
  4. Bring the problem to the focal eyes of the department and government.
  5. Sensitizes the government and create the awareness on the people with abysmal attitude towards tax payment and its consequence on the economic and social development of the state.


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