The Impact of Taxation as an Aid to Economic Development in Sagbama Local Government Area
ABSTRACT
This study examined the impact of taxation as an aid to economic development, using Sagbama Local Government Area as a case study. Relevant literatures were reviewed in order to sample the opinions of other researchers and authors on the concept of taxation and economic development. Questioners were designed and subsequently distributed to respondents in the case study. Findings from the study revealed that revenue generated from taxation in the local government has a positive impact on economic development, therefore, it was recommended that mobile revenue courts should be established in collecting taxes from individuals and employees of small business in order to reduce tax avoidance.