EVALUATION OF EFFICIENCY OF TAX AS AN INSTRUMENT OF REVENUE GENERATION IN DELTA STATE

Student: Marvelous Oghenemega Alakpa
Supervisor: Dr M U Okeke
HOD: Dr Timothy Proso
Department of Accountancy
Business Administration
Delta State Polytechnic, Otefe, Delta State

Abstract

BSTRACT This project was undertaken with the aim of understanding the methods of efficiency of tax as an instrument of revenue generation in Sapele Local Government Area. Without any doubt, the importance of tax as an instrument in generating revenue in Sapele Local Government cannot be over emphasized. Hence the researcher deems it necessary to the methods and procedures employed in the efficiency of tax as an instrument of revenue generation on the board of inter revenue. The methods used on generating revenues should be filed and made acceptable to all categories of salaries earners in the public and private sectors, businessmen, entrepreneurs and independent workers to enable them pay their taxes, rates and bills. In order to confirm the importance of tax in our economy, an intensive review of literature questionnaire and oral interview were administered on staff of board of internal revenue in Sapele Local Government.

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