CHAPTER ONE
INTRODUCTION
One major function of the government especially in the developing country such as Nigeria is the provision of infrastructure service such as electricity, pipe born water, hospital, school and access roads and also ensure a rise in the per capital income, poverty alleviation to mention but few. For this service to be adequately provided, government should have enough revenue to finance them. The task of financing the enormous responsibility is one of the major problems facing the government. Giving the limited resources we have, there is need to carry on the citizen been governed along, hence the imposition of tax on all taxable individual or company to improve the government financial position. To this end, the government has always in acted tax law and reform the existing one to stand he test of the time. They include the income tax management Act (ITMA), companies income tax decree (CITD), and the joint tax board (JTB).
All these are aimed at ensuring adherence to the tax payment, discouraging tax ovation and diversions.
For the purpose of this study, this researcher will be concern worth the impact of taxation as an aid to the economic development of Enugu state
STATEMENT OF PROBLEM
The first need of any modern government is to generate revenue, which is indeed the breath of its nostril. Thus taxation is by afar the most significant source of revenue for the government
The indeed Nigeria regard tax as a means by which the government raise revenue for herself at the expense of their sweat. It is indeed to note that no tax will succeed without the taxpayer’s co-operation. Here we can ask some
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