ABSTRACT

This research study deals on the “the management and utilization of tax revenue in Enugu State (a case study of Enugu State Board of Internal Revenue Enugu). To start with, the statement of the problem, purpose of the study, research questions and hypotheses were formulated in chapter one based on the objective of this research work. The research methodology provides an account for the research design, which serves as a guide for data collection. It identifies the basis for generating new ideas, information and technology. The target population being business organization that are taxable operating within Enugu State. The source of data were also defined, which are primary and secondary data that were collected in the course of the study. After the research analysis, among the major conclusion are: (i) Government should educate the public on the important of paying their tax as at and when due and also on the danger of tax evasion and avoidance. (ii) From all indication, it is apparent that greed is the cause of embezzlement of tax revenue so government should device a means of dealing with these greed officials.