Table of Content

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TABLE OF CONTENT
PAGES
Title pagei
Certificationii
Dedicationiii
Acknowledgementiv
Abstractv
Table of contentvi

CHAPTER ONE
INTRODUCTION
1.1 Background of the study1
1.2 Statement of Research Problem2
1.3 Objectives of the study2
1.4 Significance of the study
1.5 Research Question
1.6 Statement of Research Hypothesis
1.7 Scope of the study
1.8 Limitation of study
1.9 Definition of terms

CHAPTER TWO
LITERATURE REVIEW AND THEORETICAL FRAMEWORK
2.1 Introduction
2.2 Purposes and function of taxation
2.3 Forms of Taxation
2.4 Classification of taxes
2.5 Principles of Taxation
2.6 Purpose of taxation
2.6.1 Economic effect of taxation
2.6.2 Tax system in Nigeria
2.7 Tax administration structure
2.7.1 The inspector of taxes: Powers and Duties
2.7.2 Appeal Commissioner
2.7.3 Effective tax administration: The contract
2.7.4 Problem of tax administration in Nigeria
2.7.5 Reforms and prospect of increased tax revenue
2.7.6 Tax Evasion: Causes and Effect
2.7.7 Tax Audit and Investigation
2.8 Summary of the review of the study

CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Introduction
3.2 Study coverage
3.3 Population of the study
3.4 Sample size and research techniques
3.5 Sources and method of data collection used
3.6 Method of data collection
3.7 Restatement of research question
3.8 Statement of hypothesis
3.9 Research Model (Economnetrics)
3.10 Test of research hypothesis
3.11 Limitations of research methodology
3.12 Expected contribution to knowledge

CHAPTER FOUR
PRESENTATION AND ANALYSIS OF DATA
4.1 Introduction
4.2 Analysis of data
4.3 Hypothesis Testing
4.3.1 Restatement of research hypothesis

CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Introduction
5.2 Summary of findings
5.3 Conclusion
5.4 Recommendation
Bibliography
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