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Format: MS WORD
| Chapters: 1-5
| Pages: 69
EVALUATION OF THE IMPACT OF TAXATION ON TRANSPORTATION AGENDA:
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
The study of taxation is part of the study of public finance which is concerned with revenue and expenditure of government. How they are received and distributed and the effects of those operation in the economy. Taxation is a relation on subject that branch off from financial accounting. The meaning and purpose have been defined by known authorities on the subject.
Tax is a peculiar burden laid down upon individual or property to support government. It is a payment exacted by legislative authority. It is a civic duty, it is not a voluntary payment or donation but an enforced contribution imposed by government whether under the name of tools tribute, duty customs, exercise subsidiary and levies and rates etc government in this case can be federal inland revenue, state board of internal revenue, local government and any other agency of the government.
Tax generally is a compulsory levy on both the human and material resources of a nation usually collected by the government to meet its financial obligation. It is a compulsory levy imposed on the income or wealth of an individual, partnership or a corporate body resident in a country.
The present day administration is guided other following income tax management act (CITA) (1979) refers to the 1979 which regulates the taxation of registered company realizing fund or revenue for the state achieving social and economic objectives.
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
The study of taxation is part of the study of public finance which is concerned with revenue and expenditure of government. How they are received and distributed and the effects of those operation in the economy. Taxation is a relation on subject that branch off from financial accounting. The meaning and purpose have been defined by known authorities on the subject.
Tax is a peculiar burden laid down upon individual or property to support government. It is a payment exacted by legislative authority. It is a civic duty, it is not a voluntary payment or donation but an enforced contribution imposed by government whether under the name of tools tribute, duty customs, exercise subsidiary and levies and rates etc government in this case can be federal inland revenue, state board of internal revenue, local government and any other agency of the government.
Tax generally is a compulsory levy on both the human and material resources of a nation usually collected by the government to meet its financial obligation. It is a compulsory levy imposed on the income or wealth of an individual, partnership or a corporate body resident in a country.
The present day administration is guided other following income tax management act (CITA) (1979) refers to the 1979 which regulates the taxation of registered company realizing fund or revenue for the state achieving social and economic objectives.
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