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The purpose of this study was to investigate the impact of taxation in the development of Delta state. The study was aimed at finding solutions to problems of taxation with particular reference to Delta state. Such problems include the types of taxes that are paid by the people of Delta state, the use of taxes in provision of social services, the use of taxes in development of infrastructural facilities and the use of taxes in the payment of public debts.

To be able to accomplish this work effectively within time limit, hypotheses were formulated to elicit responses. Eleven research questions were distributed to both the female and male staffs of state board of internal revenue and federal board of Inland revenue, all of them were received back. The data collected were analysed and presented, using the frequency and mean scores. The findings of the study indicated that there will be an impact in the development of Delta state through taxation when the citizens co-operate with the boards responsible for it will enhance the living standard of the citizens and also leads to the growth of the state.




Every government in carrying out its fiscal responsibilities provides the individual within its area of jurisdiction the basic necessities of life. Such necessities of life include rural and urban electrification construction of roads and bridges, provision of pipe-borne water, building and maintenance of schools,  establishments of hospitals, payment of wages or salaries of civil servants etc. the responsibilities of every government is quite enormous, and Delta State is not an exception. How then does the government generate fund to provide the basic amenities or necessities? The government can only do this by generating enough revenue to finance these projects. The government being a non-profit making organization needs to generate revenue from taxes and other sources.

Taxes are the major source of government revenue for funding its activities such as finance its budgets and development plans. Tax can therefore be defined as a compulsory levy or contribution but not penal to the government based on incomes, goods and services of individuals, companies and unincorporated bodies etc. for the common benefit of the public. Or in the other way it can be said to be the transfer of resources from the private to the public sectors in order to accomplish the nation’s economic and social responsibilities. It is the main fiscal tool for activities macro-economic objectives.

Tax revenue is used in increasing the rate of economic growth and hence the per-capital income, leading to higher standard of living. Tax is not only the source of government revenue. Other source include: Fines and fees, Licenses, reimbursement, miscellaneous state share of federal government revenue, loans and grants quota contribute a large proportion of the total internally generated revenue. These show that the level of government expenditure should go to a great extent depend on the ability of the tax system to phase the required revenue at the disposal of the government.

In recent times, consideration and attention have been focused on the fiscal policies best suited to the economic development of the country. As part of this search for desirable fiscal policies, consideration is being placed on the role of tax policies.  Recently the federal government has introduced the Value Added Tax (VAT) No, 102 of 1993. It is a consumption tax with the exception of drugs and baby food act, and the incidence is on the final consumer. It collected at each stage of the production and distribution chain. The rate is 5%. All money collected from VAT goes to the federal government while they share out the funds to the three tries of the government in the ratio prevailing at the particular time. The current ratio (1998) is 25% to federal, 45% to state and 30% to local governments. Tax revenue can rise or fall due to some factors which include the following: exogenous charges in the bases to which taxes applies, changes in the substance of the tax laws, and finally, enhances in the quality and efficiently of tax administration.

The first factor is illustrated by the rise or full in the tax revenue from personal income tax as the economy of country booms to depress. The second factors, is typified by the many changes in tax laws, whereby revenue is increased through raising the tax rate applied or is lost through the exemption from taxes.

The third factor is very hard to illustrate convincingly. For instance could a highly publicized campaign educate the people of the need for them to pay their taxes increase tax revenue immediate or only after sometimes when the government actually extents some. Projects that convince the people that there is what is best suited to the people as far as tax policies are concerned must be identified. In Nigeria, the major source of government revenue include personal income tax, company income tax, petroleum profit tax, company income tax, petroleum profit tax, capital gain tax, capital transfer tax, import duties, etc. However, this research study is limited to the taxes under the administration is concerned because it is when we have good tax administration that enough tax revenue is generated.

The revenue will also be compared with other revenue sources available to the state. Suggestions will be made on ways of improving tax administration in the state, hence tax revenue generation.




The purpose of this research under review is an attempt to evaluate the efficiency and effectiveness of tax as an instrument of revenue generation in Delta State and development. It may be recalled that Delta state is on of the carved out state of the former Bendel State, the former mid-western region. It is also understood that it ordinance first applied to Benin-city the then capital of Bendel state.

In Nigeria today, there are many forms of taxation. The administration and payment of tax taxable adults in Nigeria dates back to pre-colonial era. Then both the administration and collection of tax were carried out by the Emirs, Chiefs, and their appointed agents. The system as it was, through highly functional for that time was extremely evoked and arbitrary. It is important to note that tax collection developed from the Northern state of the country and gradually percolated to the southern states. On the advert of the British about 1900, the administration of tax was affected through several amending ordinates (now Acts or Decree) which principally entrusted the responsibilities of collection of taxes on local authorities.

However, the first form of taxation in Nigeria is income tax which was introduced for the first time in the northern parts of Nigeria in 1904 by Lord Lugard. It was known then as community tax. He later made changes which culminated in the native revenue ordinances of 1917. An amending ordinance that extended the provision of 1917 ordinance to southern Nigeria was passed in 1918. The first ordinance was applied to Abeokwuta in Ogun state and to Benin-city in Bendel state, and it was only extended to eastern Nigeria in 1928 due to the strong resentment to the imposition in that part of the country.

However, what can be regarded as the modern from of income taxation in this country came into existence in 1940 under taxation ordinance No. 4 of 1940 and then subsequent income tax ordinance No. 29 of 1943.

In 1943, by an ordinance personal income tax, in the modern and progressive form could said to have been introduced in Nigeria, even though the administration and collection of tax was still share between the British and the local authorities. When Nigeria became a federation in 1952 the regional governments (Northern region; western Region, Eastern and the federal capital Territory of Lagos) took full responsibilities for assessment and collection of taxes thus each of the regions including the federal territory of Lagos made their respective tax laws to give effect to assessment and collection of personal income tax. However, the relief and rates of tax still varies from one region to another in the right of the sudden development of tax culture of consciousness among the regions, the possibility of inter-region of tax payers were apparent. In order to avert this situation and introduce reasonable measure of uniformity and sanity in tax administration of the country the income tax management Act, 1961 which embedded most of the recommendations of management Act 1961 failed to unify rates of taxes, relief’s and allowances throughout the country.

To complete the Act former western state enacted its own law the income tax law of 1957, by re-enacting the provisions of the 1961 Act. The western Nigerian law of 1957 deals with principles mentioned in the 1961 Act. Bendel state has not enacted any income tax ordinance of her own but has instead adopted western state income tax law no. 16 of 1957 as amended. It is from this law that Bendel state adopted that formed the basic tax states upon which the present day tax laws of Delta state where made. A state can thus legislate on income tax, a subject which the federal government has also legislated. The 1957 law fails however to say that incomes not itemized shall be subjected to tax law. It remains however subject to Income Tax Management Act (I.T.M.A.) 1961, which has nation-wide application with the Joint Tax Board (J.T.B.) as supervisory authority.

The defects in I.T.M.A. 1961 were ratified by Income Tax Management (Uniform Taxation Provisions) Act 1975. Subsequent amendments took place before the enactment of the personal income tax decree no. 104 of 1993 which has been amended to date.




It is the duty of the government of any country to provide its citizens with those basic amenities that will make life enjoyable to them. This is because individual cannot single handedly provided amenities to themselves. The provision of these basic amenities can only be possible through taxation.  Tax from time immemorial has been a powerful agent or instrument for revenue generation considering the efficiency of taxation of tax is the major problem that obstructs the maximum collection of taxes from individuals and groups. Through it could also be accepted that improper revenue collection methods and shortage of manpower and facilities hinder the efficiency of the taxation system. The in deprives the government tax Due thereby drastically reduced revenue generated from taxes, due to these there be adverse effect as the amount available for the provision of necessary social and economic activities are also reduced and finally results in governments inability to provide the citizens with the basic necessities of life.

Ikechukwu I. Okpe said that it is undoubtedly understood that the consequent approach to be taken by the government as a result of inefficiency of tax is the search for alternative means of raising revenue. Moreover, in a country like ours, where the internally generated revenue is low with tax being the predominant will look for an alternative for the external source of revenue, like borrowing from abroad in order to meet up with the necessary social and economic activities. This will undoubtedly press the nation into more serious problem as she has been accredited and a debtor nation whose debts are really growing without corresponding repayment.

These problems provides in a situation where there is inefficient taxation system. The study is centred on presenting these problems and therefore finds out whether there is any relationship between the inefficiency of tax and national development.\



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