This study investigated taxation and development in Ikorodu local government of Lagos State. The specific objective of the study was to study the extent taxation has contributed to revenue generation in Ikorodu local government area; to examine the extent taxation has contributed to development in Ikorodu local government are and recommends ways that Ikorodu local government can revolutionalised her tax system in order to boost revenue generation and increase development. Three hypotheses were raised and tested in the study. The research adopted a descriptive research design. The total population for the study comprised of all staff of Ikorodu local government of Lagos State. Random sampling technique was adopted to select sixty staff of Ikorodu local government of Lagos State that participated in the study through the administration of questionnaire. The findings of the study revealed there is a significant relationship between taxation and revenue generation drive of Ikorodu local government. It showed that there is significant relationship between taxation and development in Ikorodu local government area. The study also revealed that there is significant relationship between administrative system and revenue generation in Ikorodu local government. Among other recommendation of the study is that Federal Government, state governments and local governments should urgently fully modernize and automate all its tax system, improve tax payer convenience in the assessment and payment process whilst at the same time entrenching effective and modern human resource management practices in the tax authorities.
TABLE OF CONTENTS
CHAPTER ONE: Introduction
1.1 Background to the Study
1.2 Statement of the Problem
1.3 Objective of the Study
1.4 Significance of the Study
1.5 Research Questions
1.6 Research Hypotheses
1.7 Scope of the Study
1.8 Operational Definition of Term
CHAPTER TWO: Literature Review
2.1 Theoretical Review
2.2 Conceptual Review
2.2.1 Concept and Nature of Taxation
2.2.2 Objectives of Taxation
2.2.3 Taxation as a tool for Wealth Creation and Employment
2.2.4 The Role of Taxation on Economic and Social Development Sustainability
2.2.5 Government Revenue Generation
2.2.6 Problems of Tax Administration in Nigeria
2.2.7 Historical Review of Local Government in Nigeria
2.2.8 Local Government Finances and Revenue Utilization
2.9 Appraisal of Literature Review
CHAPTER THREE: Methodology
3.0 Introduction
3.1 Research Design
3.2 Population of the Study
3.3 Sample and Sampling Techniques
3.4 Research Instrument
3.5 Validity and Reliability of the Instrument
3.6 Procedure for Data Collection
3.7 Method of Data Analysis
CHAPTER FOUR: Data Analysis and Interpretation of Results
4.1 Presentation of Demographic Information
4.2 Testing of Hypotheses
4.3 Discussion of Findings
CHAPTER FIVE: Conclusion and Recommendation
5.1 Conclusion
5.2 Recommendations
References
APPENDIX: Questionnaire
