Over the years, the important of the taxation to all establish government, be it democratically elected or monarchical elected or even military rule has especially a greater deal of sorphiscated.

Tax law and statutes has been implemented to raise income for the government.

This become massive project like building of the bridges, road construction and hospital could not has been possible if the massive do not invest to see that this project become reality. This tax laws and status has also gotten to the grassroots level, by this I mean the local government and following wards. More and more people are been educated in the need for them to pay their taxes ands as of when due. The purpose of this work is to see how those in the grassroots, using Orji River local government Area as a case of study has responded over the years on the issue of tax and to see how this have helped in the development of enugu state in general.

TABLE OF CONTENT

Title page

Dedication

Acknowledgement

Abstract

Table of Content

CHAPTER ONE:

1.1 Introduction

1.2 Statement of the problem

1.3 Objective of study

1.4 Significance of study

1.5 Scope of the study

1.6 Imitations of this study

1.7 Definition of terms

CHAPTER TWO:

2.1 Review related to literature

2.2 Definition of tax

2.3 Type of taxation

2.4 Incidence of taxation

2.5 Principle of taxation

2.6 Element of the taxation

2.7 The importance of taxation in Enugu state economy

2.8 Structures and administration of the Nigeria tax system

2.9 Problem of taxation and its functions

CHAPTER THREE

RESEARCH METHODOLOGY

3.1 Introduction

3.2 Research design

3.3 Primary source of data

3.4 Population

3.5 Sample techniques

3. 6 Sample size

3.7 Remarks

CHAPTER FOUR

DATA ANALYSIS AND INTERPRETATION

4.1 Introduction

4.2 Presentation of related data

4.3 Analysis of related data

4.4 Testing of the hypothesis

4.5 Interpretation of the result

CHAPTER FIVE

SUMMARY, FINDINGS, CONCLUSION AND RECOMMENDATION

5.1 Summary of the findings

5.2 Conclusion

5.3 Recommendation

BIBLIOGRAPHY

APPENDIX / QUESTIONNAIRE

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