CHAPTER ONE
1.1    INTRODUCTION
    It is generally believed that taxation if the main sources of government revenue. The money realized from the tax is for the benefit of all and people must attain certain age before they can start the payment of tax.
    We can view tax as a compulsory payment or levy imposed on individual and firm by the government. It’s also made by the government on the citizen, non diplomatic residents and property owners within the country irrespective of the exact amount of services rendered to the tax payer in return. This chapter discusses tax revenue in Nigeria as well as the purpose of tax revenue.
    There are also property tax, i.e the tenement rather than on legal documents.
    The world “Income” does not have a specific meaning of definition. Economist define income as the sum total of earning of a government consumption – unit that can be separate during particular period and still have same net asset value in money terms at the end of the period as at the beginning of the period.
    Income from the factors of production i.e land, labour and capital can be categorized as follow for income tax purpose.
    The land receiver rent, labour receives wages and salaries while capital receive interest and entrepreneur receive dividends.
    The administration of income tax which is the topic of the project is on how the government administer the various types of taxes applicable to Kwara State are company income tax, capital gain tax, petroleum profit and purchase tax.
    There are various types of taxes. These are import and excise duties tax (this levied on goods important and export repectively).
    Exercise duties levied on goods produced within the country. Consumption tax (this is levied on consumers of goods and services).
1.2    STATEMENT OF THE PROBLEM
    The main problem to be addressed during the research work includes.
    What is the utilization of the income tax?
    What is the aims of government in generating income and tax administration in a country?
    How does administration of income tax services as (means) for the government?
    How is government able to generate income in Nigeria?
    In what ways does income and tax helps the country e.g Nigeria.
AIMS AND OBJECTIVES OF THE STUDY
    The aims and objectives behind the study of income tax administration in Ilorin with particular reference to Kwara State board of Internal revenue.
    Firstly, form the following the role played by the tax collectors and tax payers in an economy and also to know the role played by the inspector of taxes in the collection of various taxes.
    Secondly to find out whether the adequate number of complete absence of qualified accountant in the staff of the tax authorities. Inadequate book keeping by the tax payer, legal tax allowance, illegal tax erosion. Illiteracy poor income tax authorities are responsible for the revenue realization from income tax.
    Thirdly to let people know the important of income tax administration and its contribution to the economy of Kwara State.
    Lastly to assist low tax payers and tax authorities have contributed to economy growth.