ABSTRACT

This research work was carried out in order to find out if actually there is any impact which taxation has on Nigerian economy and the survey for this study is based on Enugu state. This research work also became necessary in order to bring to the proper understanding of the enquirer the best way to solve such problems connected with tax especially: what is taxable, which system of tax is acceptable, the rate of tax evasion and tax avoidance, the assessment of Nigeria tax system and which of the impacts of taxation is the most essential. The primary function of every government is to make provision of this enormous work cannot be carried out adequately by the government due to its limited resources therefore, there is imposition of tax on all citizens, companies to augment government financial position. Government have always enacted various tax laws and reformed to stand the taste of time.