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INEQUALITY AND TAXATION IN NIGERIA(1980-2010)

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ABSTRACT
This research work evaluates the Impact of Taxation on Inequality in Nigeria from (1980-2010). From our finding, we found out that taxation does not have a statistical significant effect on inequality in
Nigeria. Taxation is one of the most important and easy source of revenue to any government as the government possesses inherent power to impose taxes and levies. Inequality can be reduces in
Nigeria if the government will take a special look at the rural areas than in the urban areas and help to bridge the gap between the have and the have not (rich and the poor). Finally, a tax reduce inequality
if it lightens the tax burden on the poor and ensures a greater burden on the better – off

TABLE OF CONTENTS
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of Contents
CHAPTER ONE: INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Objective of the Study
1.4 Statement of Research Hypothesis
1.5 Scope and Limitation of Study
1.6 Significance of the Study
CHATTER TWO: LITERATURE REVIEW
2.1 Theoretical Literature
2.2 Empirical Literature
2.3 Limitation of Previous Studies
2.4 Current Taxation Reforms in Nigerian
2.5 Challenges of the Draft National Tax Policy
2.2.4 Principles of Taxation
CHAPTER THREE: METHODOLOGY
3.1 Analytical Framework
3.2 Model Specification
3.3 Methods of Evaluations
3.3.1 Economic Theoretical Test
3.3.2 Statistical Criteria (First Order Test)
3.3.3. F-ratio Test:
3.3.4 R2 and Adjusted R2
Test (Coefficient of Determination):
3.3.5 Standard Error Test:
3.3.6 t-Statistic Test:
3.4 Econometric Criteria
3.4.1 Autocorrelation Test
3.4.2 Multicollinearity Test
3.4.3 Heteroscedasticity Test
3.4.4 Normality Test
3.4.5 Reset Test
3.4.6 Stationarity Test
CHAPTER FOUR
4.1 Presentation of Regression Results
4.2 Evaluation of Results
4.2.1 Evaluation Based on Economic Criteria “LOG (CED)”
4.2.2 Evaluation Based on statistical criteria (first-order Tests)
4.2.3 Evaluation Based on econometrics criteria
CHAPTER FIVE
5.1 Research Finding
5.2 Policy Recommendation
5.3 Conclusion
BIBLOGRAPHY
APPENDIX

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