TAXATION AND STATE FINANCES A CASS STUDY OF KADUNA STATE 1970-71 - 84
TAXATION AND STATE FINANCES A CASS STUDY OF KADUNA STATE 1970-71 - 84
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Date
1987-12
Authors
TANKO, ELISHA
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Abstract
The study has traced the contribution of state
taxation to total state revenue. In other words, the
study focused on taxation as a source of revenue
generation. The need for such an effort is understandable.
Over the years, especially from the early seventies,
states, almost completely relied on funds from the
Federal Government in order to execute state projects.
An almost neat relationship could be established between
the amount of revenue a state receives from the Federal
Government and level of expenditure of the state for
that year. One then wonders if the state governments
were seeing the Federal Government as the sole sponsor of
their projects. This became more crucial when Federal
grants to states started falling following the fall in
oil revenue and states suddenly started abandoning their
projects for lack of funds. Could there be no other
possible source of revenue to sustain the state government
projects?
It is for this reason that taxation has been singled out
for a detailed study of this nature because it is a tool that
can be manipulated by the state government in line with the
needs of the state. The study has showm that although tax is
not yielding the maximum revenue consistent with the state's
present level of economic development, it could be improved
upon and it will sponsor the state development programs to
a great extend.
Description
A THESIS SUBMITTED TO THE DEPARTMENT OF ECONOMICS,
FACULTY OF ARTS AND SOCIAL SCIENCES,
AHMADU BELLO UNIVERSITY, ZARIA
IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE
AWARD OF THE DEGREE OF MASTER OF SCIENCE(ECONOMICS).
Keywords
TAXATION,, STATE,, FINANCES,, CASS STUDY,, KADUNA STATE