The relative roles of the three tiers of government—the federal government, the state governments, and the local government authorities (LGAs)—in public service delivery has emerged as one of the most important topics of open and vigorous debate in the new democratic climate in Nigeria. There have been increasing calls for intergovernmental fiscal relations to be reassessed in light of a widespread belief that although the states and LGAs are assigned primary responsibility for the delivery of basic public services, they are not equipped with adequate revenue resources to fulfill their expenditure obligations because the bulk of government revenues is retained by the federal government. The second tier government which is the state government and the focus of this study has the highest responsibility to deliver infrastructure and other public services, hence the need to generate more money through taxation.

Within the last decades issues of domestic resource mobilization has attracted considerable attention in many developing countries including Nigeria. In the face of unabated debt difficulties, coupled with the domestic and external financial imbalances confronting them, it is not surprising that many developing nations have been forced to adapt stabilization and adjustment policies and increase revenue which demand better and more efficient methods mobilizing domestic financial resources with the view of achieving financial stability and promoting economic growth. Taxation plays a significant role in achieving the purpose of economic development.

According to Opuene (2006), in Ofurum and Ferry (2009), taxation is the imposition by the government of a compulsory levy on the income, profit, property, or the expenditure (consumption) of an individual, family, community, firms or corporate bodies so as to enable the government carryout its economic and social responsibilities to the citizenry. project topics   final year project topics and research materials 

In a federation like Nigeria, the concept of inter-governmental fiscal relations subsists, and the government’s fiscal power is based on three-tier tax structure – federal, state, and local governments, each of which has different tax jurisdiction for the enactment of tax laws, formulation of tax policies, and tax administration (Odusola, 2006). In 2002, about 40 different taxes and levies are shared by all three levels of government. Each tier of government has the sphere clearly spelt out in the Taxes and Levies (approved list for collection) Decree, 1998. The most veritable tax handles are under the control of the federal government while the lower tiers are responsible for the less buoyant sources, which imply that the federal government tax corporate bodies while the state and local governments tax individuals.

In recent times, the revenue allocation to states from the federation account is not only dwindling but also grossly inadequate. This coupled with the ever increasing financial needs of states compelled state governments to imbibe the culture of improving internally generated revenue as alternative means of meeting and sustaining the various competing financing needs. To achieve this purpose, State governments diverse various means of improving their revenue base and the most popular means is through taxation. Laffer (2012) claimed that state income tax levels have impact on economic growth. It has also been reported that taxation enhances the economy of a nation as a means of achieving financial stability and promoting economic growth. The tax system in most states of the federation is seen as an embodiment of contention and controversy whether in its policy formulation, legislation or administration. Based on the above, the researcher is to provide an overview of the impact of Edo State government taxation culture on economic development of the state.


A state’s tax system is a major determinant of other macroeconomic indices. Specifically, there exists a relationship between tax structure and the level of economic growth arid development. Indeed, it has been argued that the level of economic development has a very strong impact on a state’s tax base (Hinricks, 1999), and tax culture objectives vary with the stages of development. Similarly, the (economic) criteria by which a tax structure is to be judged and the relative importance of each tax source vary over time. For example in Edo State, the incoming of the Governor Adams Oshiolmole in 2008 ushered in a serious tax regime, a situation where income from taxation is very important to government for the purpose of infrastructural development.


The following are the objectives of this study:

To examine the relationship between tax culture and economic development in Nigeria. To examine the impact of taxation on the economic development of Edo State. To examine the impact of taxation by the second tier of government on the public masses.


What is the relationship between tax culture and economic development in Nigeria? What is the impact of taxation on the economic development of Edo State? What is the impact of taxation by the second tier of government on the public masses?


HO: There is no significant relationship between tax culture and economic development in Nigeria.

HA: There is significant relationship between tax culture and economic development in Nigeria.


The following are the significance of this study:

The outcome of this study will educate the general public in Nigeria and particularly in Edo State on the relationship between taxation by the second tier of government and economic development. This research will be a contribution to the body of literature in the area of the effect of personality trait on student’s academic performance, thereby constituting the empirical literature for future research in the subject area.


This study will cover the taxation by the Edo State government and economic development of the state.


Financial constraint- Insufficient fund tends to impede the efficiency of the researcher in sourcing for the relevant materials, literature or information and in the process of data collection (internet, questionnaire and interview).

 Time constraint- The researcher will simultaneously engage in this study with other academic work. This consequently will cut down on the time devoted for the research work


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How To Write Chapter Three Of Your Research Project (Research Methodology)

  • Methodology In Research Paper

    Chapter three of the research project or the research methodology is another significant part of the research project writing. In developing the chapter three of the research project, you state the purpose of research, research method you wish to adopt, the instruments to be used, where you will collect your data, types of data collection, and how you collected it.

    This chapter explains the different methods to be used in the research project. Here you mention the procedures and strategies you will employ in the study such as research design, study design in research, research area (area of the study), the population of the study, etc. You also tell the reader your research design methods, why you chose a particular method, method of analysis, how you planned to analyze your data.

    Your methodology should be written in a simple language such that other researchers can follow the method and arrive at the same conclusion or findings.

    You can choose a survey design when you want to survey a particular location or behavior by administering instruments such as structured questionnaires, interviews, or experimental; if you intend manipulating some variables.

    The purpose of chapter three (research methodology) is to give an experienced investigator enough information to replicate the study. Some supervisors do not understand this and require students to write what is in effect, a textbook.

    A research design is used to structure the research and to show how all of the major parts of the research project, including the sample, measures, and methods of assignment, work together to address the central research questions in the study. The chapter three should begin with a paragraph reiterating the purpose of research. It is very important that before choosing design methods try and ask yourself the following questions: Will I generate enough information that will help me to solve the research problem by adopting this method?

    Method vs Methodology

    I think the most appropriate in methods versus methodology is to think in terms of their inter-connectedness and relationship between both. You should not beging thinking so much about research methods without thinking of developing a research methodology.

    Metodologia or methodology is the consideration of your research objectives and the most effective method and approach to meet those objectives. That is to say that methodology in research paper is the first step in planning a research project work.

    Design Methodology: Methodological Approach

    Example of methodology in research paper, you are attempting to identify the influence of personality on a road accident, you may wish to look at different personality types, you may also look at accident records from the FRSC, you may also wish to look at the personality of drivers that are accident victims, once you adopt this method, you are already doing a survey, and that becomes your metodologia or methodology.

    Your methodology should aim to provide you with the information to allow you to come to some conclusions about the personalities that are susceptible to a road accident or those personality types that are likely to have a road accident.

    The following subjects may or may not be in the order required by a particular institution of higher education, but all of the subjects constitute a defensible in metodologia or methodology chapter.

    Click here to complete this article - How To Write Chapter Three Of Your Research Project (Research Methodology)


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