OBUKENI PRECIOUS

The political, economic and social development of any country depends on the amount of revenue generated for the provision of infrastructure in that given country. However, one means of generating the amount of revenue for providing the needed infrastructure is through a well- structured tax system. Tax is a major player in every society of the world. The tax system is an opportunity for government to collect additional revenue needed in discharging its pressing obligations sustainable development. In the study methodology, the study adopts the survey research design, population of this study consist of the total population of Delta State. Which is estimated at 3,233,366 according to the 2006 population census. The sampling technique used for this study is the simple and convenient sampling technique. Also, questionnaire was used as an instrument of data collection, while the techniques of data analysis was the simple percentage analytical method. The study found amongst others that tax payers in Isoko South local government area are very willing to compliance to pay tax if they can visible see and witness massive infrastructural development in the local government area. It was also discovered that a good tax administrative system will bring about massive development in terms of fostering increase in the internally generated revenue profile of the local government area. The study also found out that tax remission centres in Isoko South local government area should be decentralize in order to allow for easy payment of tax by tax payers. Furthermore, policy recommendations were adopted which include amongst others the following; the local government in Isoko South should continue to implement infrastructural development like construction of roads, markets, schools, hospitals etc so as to enable tax payers pay their taxes knowing fulfil well that their money in being put to judicious purposes. Also, effective tax policies like property tax and personal income tax be given some consideration in terms of its adoption in the local government area (Isoko South)