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Abstract

Taxation is a compulsory transfer or payment of money from private individuals, institutions or groups, to the government. The objective of this work is to determine whether such roles if any are positive or negative to find ways of solving the problems of inadequately qualified tax officers in the country. In this work, data were collected by the means of the questionnaires, designed to ensure that the primary data was analyzed by the means of statistical tables and percentages. Three hypotheses were tested by the means of chi-square (X2) and the research found out that taxation makes a significant contribution to the economic development of Imo State. And that the greater part of taxes collected is used for development projects in Imo State. We the researcher, therefore, recommended that there should be more awareness campaigns on the need to pay taxes and the taxes collected should be employed in the services of the people and the law should always be enforced against any person who avoids tax payment.

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