Background of the Study
Tax reforms are essential for improving public revenue, which supports local development initiatives and infrastructure. Mubi North LGA, located in Adamawa State, has faced challenges in implementing tax reforms aimed at enhancing local revenue collection. Effective tax policies are critical for financing essential services and ensuring sustainable local governance. This study seeks to evaluate the challenges faced in implementing tax reforms and local revenue collection in Mubi North LGA.
1.2 Statement of the Problem
Despite efforts to reform local tax systems, Mubi North LGA continues to face challenges such as low tax compliance, inadequate infrastructure for tax administration, and a lack of public awareness about the importance of tax payments. These challenges hinder the local government's ability to generate sufficient revenue for developmental projects and services. This study will investigate the challenges associated with tax reform implementation in Mubi North LGA.
1.3 Objectives of the Study
To assess the effectiveness of tax reforms in enhancing local revenue collection in Mubi North LGA.
To identify the challenges faced in implementing tax reforms in Mubi North LGA.
To evaluate the impact of these challenges on the overall development of the LGA.
1.4 Research Questions
How effective have tax reforms been in improving local revenue collection in Mubi North LGA?
What challenges have hindered the implementation of tax reforms in Mubi North LGA?
How do the challenges of tax reform affect the development of Mubi North LGA?
1.5 Research Hypotheses
Tax reforms have significantly improved local revenue collection in Mubi North LGA.
Tax reform implementation in Mubi North LGA has been hindered by issues such as low tax compliance and inadequate infrastructure.
The challenges faced in implementing tax reforms have negatively impacted local development in Mubi North LGA.
1.6 Significance of the Study
This study will provide valuable insights into the challenges of implementing tax reforms at the local government level. The findings will help improve tax collection systems, ensure better local revenue generation, and contribute to more sustainable development in Mubi North LGA.
1.7 Scope and Limitations of the Study
The study will focus on local revenue collection and the implementation of tax reforms in Mubi North LGA. Limitations include potential issues with data accuracy due to underreporting or reluctance to share tax-related information.
1.8 Operational Definition of Terms
Tax Reforms: Changes or improvements to tax policies aimed at increasing revenue collection, ensuring fairness, and enhancing efficiency.
Local Revenue Collection: The process of collecting taxes and other revenues by local government authorities to finance development projects and services.
Tax Compliance: The extent to which individuals and businesses adhere to tax laws and regulations.
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