CHAPTER ONE

1.0    INTRODUCTION

          This paper is written with the view to shed light on the taxation as a sources of revenue generation in Asa Local Government and offers suggestion on how to improve the source of the local government finance no matter how resources are open to any government, it must be understood that wants can never be satisfied base on their unlimitedness.

1.1    BACKGROUND TO THE STUDY 

          taxation as a source of revenue generation with particular view of Asa Local Government before now, it is fact that a lot of research has been carried out with regards to the activities of the local government some many problems which are connected with taxation and as a farm of revenue generation had been identified and army recommendation have been offered in spite of this, this project intends is it own small way to further identify the problem in Asa Local Government and there offer suggestion as to the step to be taken to rectify these problems and increase tax yield in this local government.

          In attempt to carry out this project work, this project briefly and explicitly touches caries are of taxation. It is therefore divided into five chapter each dealing with specific aspects of taxation and revenue generation either in general or with a particular reference to the Asa Local Government.

          Ackah Nyamik E.E(1988) in his book stated that the success of any government, be it federal, State, and Local depend extensively of the availability of financial resource so fits disposals and the judicious use to which those resources are made from the time immemorial, government imposes various forms of taxes, aimed of raising enough to cover the cost of administration activities and defend. Therefore is not unusual to some powerful kings to levy taxes on the inhabitant of their area of administration frothier own purpose.

          This continue to exist until when later is was understood that certain services such as maintain of law and order, defence against external aggressors, provision of social amenities which could serve as a means of continuity to the communities, who might be as the brink of collapse. In modern society therefore, it is the duty of the government of any state to regulate certain activities of individual of group that might prove hazardous or ingenious to the entire effectively, there has to be a sound financial resources at the government disposal the bulk of which could only be made a reality through taxation.

          Eddy C.N (1995) view that taxation is almost as old as the world it self. For instance, in 1217, it was stated in magna certain Britain that no aid shall be imposed in the Kingdom unless by the common council of the realm as early as 1799, income tax was introduced as a temporary measure to last for a period of one years.

          As a new development project were increased, the government need to increase current expenditure to (0100.01982;305-306) administer them as in the cases of hospital, school road, maintenance among others. These for in Nigeria, every high percentage of government revenue, comes from duties on import, exports, post, tax e.t.c. taxation therefore, is not only an influence on the economy of the country but also on important instrument of economic policies.

          At the level of local government have tremendous functions to performs in order to execute these functions effectively, they must be able to raise necessary finance and set their priorities in a way that will match their purpose to existences.

The financial resources available to the local government should be determined the function and responsibilities it has to meet both of which most totality with the purpose and individual structure of particular local government area.

          In order to enhance the development role the government they were expected to prepare and execute their development programs as a means of strengthening the ability of the local government to perform their functions, on taxation was introduced to local level by (1976), poll tax has been the only uniform types of tax in the whole country’s. This sources of revenue generation was one of the reliable and independent sources to the council by statutory allocation tool over the provision of resources based of the local government council in the country.

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