Former Super Eagles coach Christian Chukwu has said that it was going to be difficult for the Super Eagles to qualify for next year’s AFCON in Morocco.

While expressing disappointment with Nigeria’s 0-0 draw against South Africa in Wednesday’s 2015 Africa Cup of Nations qualifier, Chukwu said that the Eagles have put themselves in a tight corner in their bid to defend their trophy.

“I’m quite disappointed we didn’t win, honestly. I thought it was a game we should have won but we didn’t,” he said.

Chukwu, who coached the Super http://www.secret2020.com/chukwu-it-ll-be-difficult-for-eagles-to-qualify/

GOVERNOR Rotimi Amaechi of Rivers State, yesterday, described the former Police Commissioner in the state, Mr. Joseph Mbu, as a politician in police uniform, who attempted to cripple the economy of the state.

Amaechi who spoke when the newly deployed Commissioner of Police, Mr. Dan Bature in company of the outgoing Commissioner of Police and newly promoted Assistant Inspector General of Police, Mr. Tunde Ogunshakin and other top Police officers paid him a courtesy visit at the Government House in Port Harcourt, said that the former police boss deviated from his professional role of protecting lives and property by serving http://www.secret2020.com/mbu-was-a-politician-in-police-uniform-amaechi/

ABSTRACT
This research work seeks to examine to what extent the press content (restricting it to print media) affect the choice made by the public toward a particular political candidate. It examines theories as related to the field of mass communication, which emphasis the media key role in determine what perception the public build on a political figure. To this end, the study is pattern along the Instructive Stimulus Response Theory or the “Hypodermic needle/magic bullet” theory of the print media and the social responsibility theory of the press as reinforced by the Hut Plus commission of 1947. be that the research is quantitative as the case provide, a survey method was use along side the instrument of questionnaire, where the simple random sampling technique was used to gathered data from the resident of the three local government areas of Igabi, Kaduna South and Kaduna North which make up the Kaduna metropolis. Understanding the limitation as associated with the print media, being that it is more prominent among the elite, the research work after analyzing and interpretating the gathered data in chapter four went further in chapter five (being the provision for conclusion and recommendation) to proffer ways in which the press will be used, when the right atmosphere is provided, as the only machinery through which information can be transfer to the general public and perception build and shape thereafter, in their bid to choose a political candidate of their choice during election, citing our current dive as a nation into the fourth republic with a proper functioning of democratic principle.

TABLE OF CONTENT
CHAPTER ONE
1.1 Introduction
1.2 Purpose of the Study
1.3 Significance of the Study
1.4 Statement of Problem
1.5 Theoretical Framework
1.6 Scope and Limitation of Study
1.7 Research Hypothesis
1.8 Definition of Terminologies

CHAPTER TWO
Literature Review
2.1 Introduction
2.2 Growth and Early Historical Development of the Nigeria Newspaper
2.3 The Newspaper Message
2.4 Newspaper in the Service of the State
2.4.1 Public Watch-Dog
2.4.2 Information Role
2.4.3 Representation Role
2.4.4 Realization of Common Objective
2.5 Relative Importance of the Nigeria Press (Newspaper) to the Society
2.6 The Newspaper, Politics and the Choice of Political Candidate.

CHAPTER THREE
Research Methodology
3.1 Research Design Techniques
3.1.1 Historical Research Method
3.1.2 Descriptive Research Method
3.1.3 Survey Research Method
3.1.4 Experimental
3.2 Sources of Data
3.2.1 Primary Source
3.2.2 Secondary Source
3.3 Data Gathering Instrument
3.4 Statistical Technique in Data Gathering
3.5 Sample/Population of Study
3.6 Sample Size
3.7 Data Analysis and Technique

CHAPTER FOUR
Data Presentation, Analysis and Interpretation
4.1 Section A: Personal Data of Respondent
4.2 Section B: Testing the Research Questions
4.3 Discussion of Research Findings

CHAPTER FIVE
Summary, Conclusion and Recommendation
5.1 Summary
5.2 Conclusion
5.3 Recommendation

Bibliography
Appendix

CHAPTER ONE
INTRODUCTION
Mass communication is defined as messages directed towards a large group of people using a mass medium. It involves disseminating information to a large, diverse, homogenous/heterogeneous audience. Mass communication is made possible through the help of mass media. That is to say mass media makes mass communication a reality. Mass media includes television, radio, newspaper, magazine etc.

For every human society the successful conduct of her internal/external affairs depends largely on the extent of the reliability of government apparatus and the government successfully communicating, understanding and accepting themselves in a mutual and symbiotic relationship”- Obaze .A et al (2004:1)

The need for information is such that man can hardly function or determine his course of life with out communication. On account of this, the influential role of the media is cited in her caprice to direct, redirect, and shoulder the course of altitude change and instilling/building public perception towards societal affair.
There is no modern society that can dispense with the press especially newspapers. The newspapers especially to places where there are no radio stations rapidly spread important news. The newspapers give us reliable information about towns and countries. Many social tools are exposed in one newspaper to attract the attention of the government, police and the citizens as a whole so that such evils may be immediately combated. Many articles written by intelligent people and carried by newspapers contain good ideas with which we can experiment in our bid to reform the society. These articles have suggested ways and means by which we can combat tribalism, fraud, serious crimes, avarice, greed, and extravagance, which are disintegrating forces in the society.

By impacting meaningfully through the involvement of Nigeria press vis-à-vis as a social system in society positioning, it is her duty, responsibility and obligation to enhance the survival of the vital ingredient of society demand. Which are unity; structure; inter-dependence; compliance, commitment and conformity; and transmission of social norms, culture and value. The media is by this gear towards enhancing the continuity and survival of the total social “gadget.”

The print media, particularly the medium of newspaper has become the major source of information dissemination over the years, and also the major means of http://www.okekechidi.com/the-impact-of-nigerian-press-on-the-choice-of-political-candidate/

One man who has shot into political prominence—and stayed aloft—is Asiwaju Bola Ahmed Tinubu, the man variously and fondly called BAT, Asiwaju, Emeritus, Jagaban or Leader. Some simply but aptly call him Eko because of his almost complete hold on Lagos, the nationfs richest and most http://www.secret2020.com/tinubis-legacy/

His Excellency, President Goodluck Ebele Jonathan, GCFR

PROTOCOLS

1. Great, progressive pillars of Igboland, I am indeed very happy to join you today in this unique initiative set aside to celebrate excellence and reaffirm the joint vision for the continuing development of Ndi-Igbo and Nigeria as a whole.

2. As you gather in Houston to re-dream a better Igbo society with a united and greater Nigeria in mind, it is befitting and positively symbolic that the World Igbo Congress of this year is taking place at a time we have just concluded a successful National Conference where your sons and daughters together with other Nigerians gathered to dialogue on ways of moving our country forward.
From right: President Goodluck Jonathan, Vice President Namadi Sambo and Governor Theodore Orji of Abia state during the flag off Jonathan/Sambo presidential campaign at Aba Thursday.

From right: President Goodluck Jonathan, Vice President Namadi Sambo and Governor Theodore Orji of Abia state during the flag off Jonathan/Sambo presidential campaign at Aba. (File photo)

3. We convened the 2014 Conference to engender unity and to http://www.secret2020.com/its-time-to-build-on-foundations-laid-by-igbo-leaders-jonathan/

In a practical demonstra­tion of the move by the All Progressives Grand Al­liance (APGA) to contest all elective positions with the exception of the presidential slot in 2015, Anambra Sate Governor, Willie Obiano has embarked on visits to lo­cal government areas of the state to drum support for President Goodluck Jona­than and APGA.
Governor Obiano, who de­fied rainfall in the areas he toured to thank and sensitise the people on the expectations from them and government, pointed out that APGA would contest all available political positions, except the presi­dential slot, which he said the party had already endorsed President Jonathan for. He said: “Beyond the presidential ticket, APGA is in contention for all the state and National Assembly seats with an eye to win them not only in http://www.secret2020.com/obiano-defies-rain-takes-jonathan-apga-support-mission-to-grassroots/

After dithering procrastination, Governor Segun Mimiko is set to defect from Labour Party to the Peoples Democratic Party, PDP. The move will not only alter the political landscape in Ondo State, but also redraw geopolitical permutations in the Southwest.
The news that Governor Segun Mimiko is defecting from Labour Party to the PDP was to many a storm in a tea cup. To some, especially in Abuja, he is more PDP than many PDP governors and showed so when he delivered for the party in the last presidential elections more than half of the http://www.secret2020.com/ondo-mimikos-moves/

Chief Tom Ikimi who led the committee of the legacy parties that formed the All Progressives Congress, APC last Tuesday walked away from the party strewing his exit route with ideological and personality issues that could endanger Nigeria’s only formidable opposition party

For those who had believed that one of Nigeria’s most enduring political figures lacked strength of political conviction, Chief Tom Ikimi’s farewell message to the All Progressives Congress, APC was a shocker.
Chief Tom Ikimi and former Lagos governor, Asiwaju Bola Ahmed Tinubu “Asiwaju Bola Tinubu having paraded himself both at home and abroad as The Leader of Opposition and of the http://www.secret2020.com/ikimi-and-tinubu-an-acrimonious-divorce/

Governor Rotimi Amaechi of Rivers State, yesterday, explained why he was the target of attacks from some politicians within and outside the state.

Rotimi-AmaechiAccording to him, “most of the people opposed to me are in the rank of those I assisted one way or another, some by contract awards but they failed to deliver.”
Speaking at a meet-the-people tour of communities in Obio/Akpor Local Government Area of the state, Amaechi said: “If you check Obio/Akpor council, you will see how many persons that have grown through me.

Almost 80 per cent of those fighting me today are people who I have given billions of naira in http://www.secret2020.com/80-of-those-fighting-me-are-people-who-i-have-given-billions-of-naira-amaechi/

Former president, Chief Olusegun Obasanjo and President Goodluck Jonathan, yesterday, held a closed-door meeting following high rate of insecurity in the country, occasioned by the Boko Haram insurgency. The problem appears to be getting out of control with terrorists capturing Gwoza, and declaring it an Islamic caliphate.

The meeting was held at the Presidential Villa, Abuja on the invitation of President Jonathan.

Chief Obasanjo, who confirmed his meeting with the President shortly after he arrived Abeokuta from Abuja, yesterday, said the meeting was purely on security http://www.secret2020.com/jonathan-obasanjo-meet-over-boko-haram/

A group, De Servant yesterday called on the leaders of the All Progressive Congress (APC) and other political parties to support the administration of President Goodluck Jonathan, stop the rising criticism saying Jonathan is God sent.

According to the De-Servant, though the performance of President Goodluck is convincing enough to return him in 2015, the barrage of sponsored and selfish criticism by opposition groups and political parties have become too http://www.secret2020.com/support-jonathan-he-is-god-sent/

Former governor of Lagos State and leader of the All Progressives Congress (APC), Bola Ahmed Tinubu, has wished the former chairman of the Economic and Financial Crime Commission (EFCC) good luck in Peoples Democratic Party (PDP).

Ribadu, who was the presidential candidate of the defunct Action Congress of Nigeria (ACN) one of the parties that fused into the APC, defected to the PDP recently.

In his first reaction to Ribadu’s defection, Tinubu said in a twitter message that he wished the former EFCC czar luck with President Goodluck Jonathan.

Said he: “Ribadu remains a friend and a brother. He is matured. He remains one who believes in http://www.secret2020.com/tinubu-to-ribadu-i-wish-you-luck-with-goodluck/

alternative to your project topics and materials visit www.itprojecttopics.com

i closs my bank account because of poor service delivery. BEWARE OF ACCESS BANK PLC.

do you need solution to your final year project topics and materials? visit www.itprojecttopics.com

do you need solution in your project materials?if yes visit www.itprojecttopics.com

tell her that u love her and wait 4 her respond.finish.

THE ROLE OF COMMERCIAL BANKS IN FINANCING SMALL SCALE INDUSTRIES IN NIGERIA
(A CASE STUDY OF UNION BANK OF NIGERIA PLC)
ABSTRACT

The topic of dissertation is The Role Of Commercial Banks In Financial Small Scale Industry In Nigeria. A case study of union bank of Nigeria plc.
The major objective of the study is to ascertain the extent to which union bank of Nigeria plc has helped to financial small scale industries/.
Instrument of data collection is questionnaires and research questions which formed the source of primary data, while materials from various published articles, textbooks, journals and newspaper formed the secondary data.
The method of analysis is the use of tables, percentages and chi-square .
The major finding of the research is that union bank of Nigeria plc has helped to financial small scale industries period under review.
The recommendation based on the finding is that in order to reduce the risk in small scale industry lending, the central bank of Nigeria and the government can do more than they are doing currently scheme.
The study concluded that if the desired objective of using small scale industries as catalysts of development is to be achieved than the role of commercial banks should be mutually supportive.
TABLE OF CONTENTS

Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of content

CHAPTER ONE
INTRODUTION ANALYSIS
1.1 Background to the problem
1.2 Problem statement
1.3 Objectives of the study
1.4 Research questions
1.5 Research hypothesis
1.6 Scope of study
1.7 Limitations of the study
1.8 Definition of study
Reference

CHAPTER TWO
LITERATURE REVIEW
2.1 Introduction
2.2 Meaning of small scale industry
2.3 Government policy
2.4 Support systems
2.5 Financing
2.6 Monetary policy development in favour of small scale industries
2.7 Benefits of small scale industry
2.8 Problems facing small scale industry
2.9.1 Financing the project
2.9.2 Technical knows how
2.9.3 Personnel, matters and general administration
2.10 Improving funding small scale industries
References
CHAPTER THREE:
RESEARCH METHODOLGY
3.0 Introduction of the study
3.1 Research design
3.2 Area of study
3.3 Population of study
3.4 Sample size determination
3.5 Instrument for data collection
3.6 Validation of the instrument
3.7 Reliability of the instrument
3.8 Method of data collection
3.9 Data analytical techniques

CHAPTER FOUR:
PRESENTATION AND ANALYSIS OF DATA
4.1 Presentation of data
4.2 Hypothesis testing

CHAPTER FIVE FINDINS:
CONCLUSIONS AND RECOMMENDATIONS
5.1 Findings
5.2 Conclusion
5.3 Recommendation
Bibliography
Appendices

CHAPTER ONE

INTRODUCTION
1.1 BACKGROUND TO PROBLEM
The successive development plans of Nigeria have laid emphasis on the attainment of self reliance. The need for this national objective is because much is expected from individuals from the view point of providing employment opportunities self reliance in basic food and material production high per capital income, foreign exchange earnings and the production of industrial raw materials.
Okporobie (1989:10) observes that Nigeria small scale industries continued to decline despite the so called priority given to the sector
However, the discovery by the central bank that this policy was not enough by it self led to the central bank request with effect from 1970/80 that all commercial bank must reserve a proportion of the minimum credit allocation to indigenous borrowers for small scale Nigeria enterprises. The target prescribed in 1979 was ten percent (10%) which subsequently raised to sixteen percent (16%).
Even though available data showed that performance of commercial banks against this directive has been disappointing. The central bank intends to spare no effort in ensuring that banks fully couple without compromising the smooth functioning of the nation banning system.
He observed also, that without the development of small scale industries in Nigeria, the nations quest for industrialization will certainly remain forever at stake. It is the opinion of the researcher that future development in our industrialization must address the basic issues of creating linkages without the economy to begin to produce real inputs to our manufacturing activities .
Priority attention must therefore be given to these industries for which domestic inputs could easily be produced. This will bring about agro-allied industries like food processing and other by-products.
The objective should be to maximize the value added in their processing and manufacturing as final goods immediately inputs.
Nzewi and Oze (1985:56) observed that empirical evidence indicates that strong producer incentives to small scale industrialists are necessary not also only to meet the food requirement but also to provide growing input supplies and demand as a foundation for sustained industrial growth.
The present economic constraint may well turn out to be a blessing in disguise to our industrialization effect particularly for dynamic manufacturing sector. For instance, the market determinate exchange rate through seeing with its result and high cost of imported inputs may serve as an impetus for industrialist to intensify their search for local substitutes.
Ekenyong and Nyong (1992) observed that small scale enterprises are regarded an organic part of a viable structure for the attainment meaningful economy development in developing economic like Nigeria.
They are significantly more cost effective in bringing about development than large enterprises because of the perceived linkage and multiplier effects which small scale enterprises have on the performance of the economy and economic growth in general.

Osayameh (1989) observes that the strength that make small scale enterprises more amendable for assistance areas as follows.
1. Personal commitment of the proprietor whose life savings usually form the start up capital.
2. Low initial capital out lay requirement
3. Ease of entry and exit and prevalence of just minimal legal constraints
4. Amenability to business advisory services because of their small size which makes than more responsive to improvement suggestions.
Olashore (1987) Observes that the four main sources of enterprises financing open to small scale industry in Nigeria are.
i. Formal financial institutions such as commercial banks merchant banks, insurance companies and the development bank.
ii. Informal financial landlords, credit and savings associations “esus” friends and relations personal savings and .
iii. Other financial scheme, NERFUND NEXIM
in 2001, there was an introduction of small and medium industries equity investment scheme (SMIEIS) in which N359 million was set aside to date by banks under small medium industries equity investment scheme.
Through union bank small and medium scale enterprises (SMES) department, the bank has remain ed in fore front of SMES financing nations was extended to the SMES as at 31st March 2004.
Small scale industry is any industry not exceeding N750,000 including working capital but excluding cost of land.
It is also defined by center for industrial research and development of Obafemi Awolowo university Ile Ife as those industries whose total assets in plant, equipment and working capital do not exceed N250,000 with not more than 50 employees.

1.2 STATEMENT OF THE PROBLEM
The problem of credit to small scale industries may not necessarily be as a result of financing insufficiency but rather for some other reasons among which are.
i. Insufficient preparation on the part of small scale entrepreneurs in their request for credit assistance.
ii. Information gaps as to range of funding institutions and scope of services available in these institution
iii. Moreover, servicing of small business accounts is relatively experience, risky and difficult to monitor with low turn over of account.
However, the parishioners in the sector small scale industry do not display competence in preparing justification for their project. It is are to see most of them coming up with cash flow projections, projected balance sheets, among others. They are based on personal rudimentary in formation and speculation. At times when they seek the advice of consultants, the outcome that are made figures project based on assumptions which are most of their time unrealistic.
As a result such proposals are out rightly rejected by banks.
There are suitable when credit demands in this sector are not in compliance in this government monetary policy and credit guidelines which must be adhered to by banks.
The researcher identifies these problem and considers it necessary to carry our study on them.

1.3 OBJECTIVES OF THE STUDY
The objectives of the study include:
a. To ascertain the extent to which the union bank of Nigeria plc has helped to finance small scale industries.
b. To identify the problems encountered by small scale industrialists in obtaining finance from union bank of Nigeria plc.
c. To evaluate various measures introduced to boost industrial production and its financing and how this has affected realization of the set goals.
d. To determine the causing changes in small scale industrial financing by union bank of Nigeria plc.
e. To make suggestion and recommendations based on the data generated by the study.

1.4 RESEARCH QUESTIONS
The critical appraisal to give answers to the following questions.
a. To what extent has union bank of Nigeria plc helped to finance small scale industries?
b. What are the problems encountered by the small scale industrialists in obtaining finance from union bank if Nigeria plc?
c. What are the various measures introduced to boost industrial production and its financing and how this has affected the realization of the set goals?
d. What are the causes of changes in small scale industrial financing by union bank of Nigeria plc?
e. Does any linear relationship exist between lending to small scale industries and economic recovery and self reliance on the economy?
1.5 RESEARCH HYPOTHESIS
a. There is no linear relationship between lending to small scale industries and economic recovery and self-reliance of the economy.
b. there is no relationship between union bank of Nigeria plc lending to small scale industries and the attitude of this customers

1.6 SCOPE OF STUDY
The scope of the study is the role of commercial banks in financing small scale industries in Nigeria. A case study of union bank of Nigeria plc. It does not cover the role of commercial banks in financing medium and large scale industries.

1.8 LIMITATION OF STUDY
However, there wee constraint imposed on the researcher this includes the following.
a. Time a study of this nature, needs a relatively long time during which information for accurate or at least near accurate inferences could be drawn. The period of the study was short, hence time posed as a constraint to the researcher.
b. Cost: The researcher would have extent the survey to areas. But limitations here included cost of transportation to source for materials and cost of type setting the already completed work.
c. Dearth (Scarcity) of statistical data:
lack of statistical data from our financial institutions like central bank of Nigeria (CBN) ministry of financial and economic development, commercial and merchant bank posed a constraints.
Commercial banks adhere strictly to the rule of secret, in banking thus they refused to released information.

1.8 SIGNIFICANCE OF THE STUDY
This study will highlight problems associated with the role of commercial banks in financing small scale industry in Nigeria.
It will give information on the possible areas for improvement.
Furthermore, the study will help commercial banks to assess and appraisal their role in financing small scale industry in Nigeria.
Moreover, suggestions and recommendations made in this paper will help policy makers formulate new economic policies maintain or modify the existing one.
It will equally serve as a guideline to researchers who may wish too decide with this study in the future.
It will also help small scale entrepreneurs to make sufficient preparation in their request for credit assistance.
It will guide the entrepreneurs in making credits demands that are compliance with government monetary policy.
The last but not the least it will help the entrepreneurs to displayed competence in preparing justification for their project. It is rear to see most of them coming up with cash projections, projected balance sheets.

1.9 DEFINITION OF TERMS
Small-scale industry:
Any industry with capital not exceeding N750,000 including capital but excluding cost of land.
It is also defined by center for industrial research and development of Obafemi Awolowo University Ile Ife as those industries whose total assess in plant equipment and working capital do not exceed N250,000 with not more than 50 employees.

2. COMMERCIAL BANK
a financial institution that acquires deposit from savings surplus unit and give out loans to savings deficit units.
3. INDUSTRIAL DEVELOPMENT CENTER:
Provide management, technical, consultancy and extension services for the small scale.
4. INDIGENISATION DECREE:
A decree that stipulates that most business become, at least 60 percent owned by Nigerians.
5. SOLE PROPRIETORSHIP:
Is a business owned and conducted by one person presumably assisted by one or more persons for intakes wife and children.
SS/CS small scale industry credit scheme.

REFERENCE
Agbo O.G (2000) Small scale Business Management
Okobie M.N (1989) Banks Role to Small Scale Business. Business Time
Nzewi U.C. and Ozo . E.O (1985) Strategies for Nigeria Economic Recovery Oko, Anambra Polytechnic Press.
Epkpenyong D.B and Nyong M.O (1992) Small Scale Enterprises Development in Nigeria Seminar Paper on Economic Policy Research for Policy Action and Management in Nigeria.
Ojo A.T (1992) Bank and Small Business Lagos F and t Publisher LTD
Olashore O.(1987): Banks Loans to Small Scale industries Lagos Macmillan Publishers
source www.projecttopics.org

who else need free project topics?visit www.projecttopics.org

I need computer science project materials.can anyone help me out?

you can try this site www.projecttopics.org. they provide good project materials and guide on how to develop software.

visit www.hostlinker.com

Deposit usable amount to qualify you to resell www.hostlinker.com domain names to your customers.

they offer the following services FREE with every domain purchase.visit http://hostlinker.com/domainreseller.php for prices list or call 08074466939.

please advice Rochas before it is too late for him to reliance his mistake.how can he join a man who want to distroy Nigeria by all mis. thousand of Igbosian have died through his comment after 2011 presidential election .i want to inform rochas that he plan to fail in Igboland and Nigeria in General.

Follow NairaLANDER i need your view concerning Buhari verses Rochas plan to lead Nigeria in 2015.

french project topics is not available in www.itprojecttopics.com.

CHAPTER ONE

INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Taxation is a major instrument for the conduct of public policy. This is true for both developed and developing countries. Taxation is known to accomplish a number of objectives revenue generation for government, economic stabilization and income re-distribution. Taxation as an instrument of public policy is essentially concerned with the manipulation of financial operations of both the government anti private sectors with a view of furthering certain economic objectives.
In Nigeria these economic objectives includes the attainment of appreciable level of full employment, avoidance of excessive inflation, achievement of satisfactory balance of payment position. Appreciable increase in the national income and a reduction of extreme inequality among the citizens, provision of other essential necessities of life like water, school building of bridges roads and others.
The question now arises, How does the finding of these activities come about? The government can only discharge these duties by generating enough revenue to provide enough finance for the accomplishment of these tasks ahead and the Board of Internal Revenue is by law charged with the responsibility for assessing, collection and accounting of all taxes in Enugu State.
The government to the individual and payable to the economic and social responsibilities define taxation as a compulsory levy. In Simon’s income tax (1852) Lord Maccnaghten quoted “ Income tax is a on income. Its not meant to be tax on anything else”. Dalton (1954:23) defined tax as a compulsory contribution imposed by a public authority irrespective of service rendered in return. Income tax law and practice by Njokamma. CA. Defined income tax as a creative of statute. In interpreting its provisions. “ No equity, no intendment” or anything else should be implied. The clean terms of the law should be applied but no necessarily restricted against the revenue.
Nevertheless tax is not the only sources of government revenue other sources include.
• Fines and fees
• Motor licensing fees
• Rent on government quotas
• Interest and depayments
• Dividends and Royalties on government
• Share holdings
• Miscellaneous
State share of federal government disbursement.
• Loans and grants
• School fees
• Hospital fees
Revenue from government parastatals likes the water co- operation department.
The private sector is not left out in the fund generation do their own fund comes inform of borrowing private savings etc
The absence of well-organized and locally controlled money markets for borrowing has faced private sectors in most developing countries especially Nigeria to rely primarily on fiscal measures to mobilize domestic monetary resources for fund generation. For instance if profits of taxation, the marginal efficiency of investment will decline and consequently a fall in investment is observed. On the other hand if profit of investment are increased through low tax rate the marginal efficiency of investment will in investment is observed.
However Duke Man (1962 P .462) said that for an effective tax system that encourages investment, has to some extent be based on high rates, a fact peculiar with the paradox of investment stimulating taxation, and as well discrimination, so long as it is significantly qualitative and psychologically substantial. This suggestion may not augur well for investment activity where retained profits and savings form the buck of capital formation.
Realizing the importance to finance as the train wires of economic growth the government initiates financial policies through annual budgets and tax laws to fund and provide necessary extension services for these business enterprises and also through several government financial policy, ensures adequate financing of small scale enterprise.
We are now convinced that of all these source of revenue by government that tax contributes the largest proportion. With charges in these considerations above attention have been focused on the fiscal policy best suited to the economic development of the country. As part of the search for desirable fiscal policies high consideration is placed on the value of goods and services payable by the final consumers. The collections of this tax are accountable to the federal government by the federal wand Revenue, while a reasonable percentage is given to the state where VAT is collected from.
Nevertheless the implementation of various government measures the their effects are most times, at variance with the objectives of government. Some of the revenue collection agencies are either ill equipped to carry out their functions effectively or equipped with personal of dubious character who trust laudable objectives of the government. Most tax papers don’t pay willingly, some take laws into their hands to either evade or avoid tax wile others collide with some tax official as well as employ the services of tax experts to explore the tax loophole. As a result of such ill activities towards taxation there is always a short fall in the government-projected revenue.
In view of the importance to taxation as a principle source to government funding as well as a powerful instrument in the conduct of public policies. This study is aimed at exploring all avenues of tax collection in Enugu State and the performance of the Enugu State Board of Internal Revenue to keep the flag flying in support of the topic to the study that taxation is a major source of government funding.
1.2 STATEMENT OF THE PROBLEM
Tax constitutes the greater percentage of internally generated revenue in Enugu State and as well the major source of fund for the government financing its activities,. Tax however has its fundamental problems in the area of Administration and management.
There is deficit in planning, control and Adequate information flow of Tax collection generally. Since the government financial policy and objectives is to ensure adequate fund and conducive environment for the people’s satisfaction through progressive taxation and other fiscal measures designed to end the rapid growth and development of the society for the benefit of the citizenry.
It is therefore necessary that these avenues of fund are solidified. But on the other way round the implementation of the government taxation policy and the realization of the taxation goal most a times run at variance with the policy outlined in the annual budget as well as the tax laws provisions. Many individuals as well as organization see taxation policy as being harsh and unfavourable. They argue that while few enterprises especially large company continues to benefit from the government support through grants, Subsidies and other tax incentives. Others find the policies unbearable as a result any little opportunity by such people to evade or avoid tax is highly utilized.
The results of all these tax evasion and avoidance are that less revenue that envisage is collected through tax by the government and thereby less social amentias than proposed are carried out.
These problem will be solved as soon as an efficient machinery is set in motion for effective administration and review of state tax laws if made or amended.
for complete materials visit www.itprojecttopics.com

reliable domain reseller site in Nigeria visit www.hostlinker.com contact them for business negotiation.u can buy .com,biz,.info and others in less than 1500 naira

dual core.every body have right to comment on any post.chidi is right.