CHAPTER ONE

INTRODUCTION

1.1    Background of the Study

          Some of the major functions of any government especially developing countries such as Nigeria are the provision of infrastructural service such as electricity, pipe-borne water, hospitals, schools, good roads and as well as ensuring rise in per capital, income, poverty alleviation etc. for these services to be adequately provided, government should have enough revenue to finance them. The task of financing these enormous responsibilities is one of the major problems facing the government. Base on the limited resources the government, there is need to carry the citizens governed along hence, the imposition of tax on all taxable individuals and companies to augment government financial position becomes imperative. To this end, government have always enacted various tax laws and reformed existing ones to stand the taste of time. They include: Income Tax Management Act (ITMA), Companies Income Tax Degree (CITD), Joint Tax Board (JTB) etc. All these are aimed at ensuring adherence to tax payment and discouraging tax evasion and avoidance. For the purpose of this study, the researcher would be concerned with the impact of taxation on Delta State Revenue, a case study.

 1.2   Statement of the Problem

          Nigerians regard payment of tax as a means where by government raise revenue for herself at the expense of their sweat.

          It is good to note that no tax succeeds without the tax-payer’s co-operation. Here, we can have some thought-provoking questions such as, what makes tax such a difficult issue? Why do people feel cheated when it comes to tax? Is government making judicious use of tax payer’s money?

          In view of these questions above, this study is going to be carried out to offer solution to those questions above. We shall also look at the following issues and offer recommendations.

The problems affecting the successful operation of tax system in Nigeria is how to determine the assessable income process of tax administration in Nigeria.

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