Critical Appraisal of the Nigeria Tax Laws As Administered By Enugu State Government 2000-2010

Abstract

Since advent of the oil boom in Nigeria, taxation as the major source of public finance was neglected. The Nigerian major source of revenue became proceeds from crude oil Now that there is imbalance in allocation of revenue from oil sales by the federal government to states and local government. Government and people now seek alternative or ways to argument the insufficient amount received as their share of federal allocation. This now leads to taxation as an indispensable tool in economic planning and development of any nation. This study is therefore aimed at critical appraisal of Nigerian tax laws as administered by Enugu State government. To carry out the study, data for research were collected based on secondary data (Time series data) from staff of Enugu State board of internal revenue in Enugu, supplemented by personal interview. Data collected were analyzed using Z-tests which are two sample Z-test used for 2000-2005 and one sample Z-test used for 2006-2010 which led to rejection of null hypothesis in chapter one.