This research work aims to access the appraisal of Nigeria taxation: its aim, objectives and contribution to the economy using a case study of Federal Board of Inland Revenue Ilorin Kwara State. 

However, appraisal of the Nigeria taxation is one of the major source of government revenue as a means of financing government activity for the benefit of the citizen of the country. 

In chapter one, the introduction of the study, background of the study, statement of the problem, objective of the study, scope and limitation of the study, significance of the study, the study plan organization and definition of terms were explicitly analysis. 

Chapter two deals with the literature review, while chapters three discuss the research methodology. 

In chapter four deals with presentation and analyses were also looked to. 

The chapter five deals with the summary, conclusion and recommendation in the appraisal of Nigeria taxation: its aim, objectives and contribution to the economy. 


Chapter One 

1.0 Introduction

1.1 Background of the study

1.2 Statement of the study

1.3 Objective of the study 

1.4 Scope and limitation of the study

1.5 Significance of the study

1.6 Plans and organization of the study

1.7 Limitations of the study

1.8 Definition of terms 

Chapter Two

2.0 Literature review 

2.1 Historical background 

2.2 Definition of taxation  

2.3 Types of tax and their classification 

2.4 Taxation and the Nigeria economy 

2.5 Tax structure in Nigeria 

2.6 Reason why government levy tax 

2.7 Contribution of taxation to Nigeria economy 

2.8 Definition of terms 

Chapter Three 

3.0 Research methodology 

3.1 A brief outline of the chapter 

3.2 Restatement of the research question and hypothesis

3.3 Characteristic of the study population 

3.4 Data collection instrument 

3.5 Limitation of the research work

3.6 Definition of terms 

Chapter Four

4.0 Presentation and analysis of data 

4.1 A brief introduction of the chapter 

4.2 Presentation and analysis of data according to research question 

4.3 Presentation and analysis of data according to tests of hypothesis 

4.4 Analysis of other data 

4.5 Definition of terms 

Chapter Five

5.0 Summary, conclusion and recommendation 

5.1 Summary 

5.2 Conclusion 

5.3 Recommendation 

5.4 Suggestion for further study

5.5 Reference of chapter five 





Several attempts have been made to offer a comprehensive definition of tax or what taxation really means this individual have come up with different definition of tax, which have the same meaning. 

According to the encycolopedia Britannia it said, tax is the compulsory levy that is designate for a special purpose. It is regarded as a contribution to the general revenue pool from which most government expenditure are financed. 

David W. Peurce in the Macmillan dictionary of modern economic gave this definition also, tax is the transfer of resources from the private to the public sector in order to accomplish some of the nation economic and social goals. It is a compulsory levy by the government of the country through an approval agent usually the Federal Board of Inland Revenue (FBIR) against the income or wealth of partnership, company or individuals. 


Taxes are the most important source of the government revenue and the major means of financing government activities for the benefit of the citizen of different countries. Tax play a relative minor role in the ancient word for instance, consumption wee levied on Greece and Rome. 

These not worth tax were confirmed to real property but they were later extended to other element of net worth. Taxes are used as a means of raising additional fund. In time of war, taxes of net worth are usually temporarily imposed. Real estate transactions were also taxed. In Greece, free citizen had different tax obligation from slaves and in Rome the tax law differs between national and residents of conquered territories. 

Taxation come unto existence at different data at various part of the world. In Nigeria it was in 1904, in the early days government impose tax on raise revenue only to cover the cost of administration and defense such as the maintenance of low and other home, takes are no longer imposed merely to cover unavoidable cost of service provided by the state. 


This research work is based on the appraisal of Nigeria taxation, its aim objective and contribution to the economy. There are many problems militating against the aims and objectives of tax there by hindering its positive contribution to the economy. 

However, the following problem will be examined in this research so as to appraise the Nigeria taxation system. 

Lack of information on the research for tax

There are no enough qualified staff for the tax collection to carry out the tax drive in order to generate revenue

Many limited liability company’s are difficu1lt if not impossible to be assessed because of improper books of accounts

Mismanagement of government find by those at the corridors of power kills the enthusiasm of the citizens to fulfill their circle responsibility of paying tax, 

Inadequate provision of social amenities for which tax revenue is supposed to be means for.


The objectives of Nigeria taxation try to point out what the Nigeria tax system stands to achieve. The principal objective is to raise revenue to finance government expenditure. This is still the primary objectives, but since 1940, government has also used different level of taxation as an important way of influencing the activities of economy as a whole. 

Tax policy provides a mechanism for customers demand for providing incentive for production, investment and savings. 

It is thus, a way factor of promoting the government over all economics and social objective for objective. 

For example, taxation is used nowadays to achieve economic growth to fight depression, inflation and deflation to achieve equitable distribution of income and wealth of the nation. Also to allocate revenue in socially desirable manner, to discourage the consumption of certain within the country and to ensure that the balances of payment of the country is in a healthy position. 


The focus of this research project is to cover the Federal Board of Inland Revenue (FBIR) Ilorin area office and will be limited to it. There is the problem of non availability of adequate and reliable information and statistical data for the study. Some of the official and staff of Federal Board of Inland Revenue claimed that they had no time to answer questions while some hide under the pretext of not wanting to release official document. 

Also the unwillingness to allow me have access to some of their records the stamp duty and capital gain collection were not available. 

Another major element is limitation of the time constraints and finance which are also vital elements in any research project inspite of the above the researcher have endeavoured to provide a good research work.  


The study is important to the general public and government, it will educate people more about the importance of taxation to the economy i.e. since 60% of government revenue is from the resource available in the country while the remaining percentage is from taxation for development and provision of infrastructure and as such government should encourage people to pay their taxes accordingly. It will contribute to one’s knowledge as to the problem faced in collecting taxes and possible ways out of such shorts comings.   


This project work is dedicated into five chapters, starting with chapter one, is an introduction to the study while chapter two treats the literature review. Chapter three explain the research findings and methodology, chapter four deals with data analysis and interpretation and last chapter takes a look at the summary, recommendation and conclusion of the research work. 


Tax according to K.A Ishola (2002) define tax as a compulsory levy imposed by a public authority in incomes, consumption and production of good and services. 

Taxation could be defined as “A charge levied by government whot against the income or wealth of a person, national or corporate for the economic benefit of all. 

Tax Base: Is the object which tax is been tax on. 

Tax Rate: This is the amount which is been pay on the object which is tax. 



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