ENEMS MICROSYSTEMS RESEARCH SPOT: November 27

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Sunday 27 November 2022

QUALITATIVE AND QUANTITATIVE CONTENTS OF FLAVONOID AND TANNIN IN PAWPAW LEAF

ABSTRACT

This study carried out a qualitative and quantitative content analysis of flavonoid and tannin in pawpaw (Carica papaya) leaf. Flavonoid and tannin are among the major chemical compounds (Phytochemicals) that occur naturally in plants especially in Pawpaw leave. They are characterized by multilateral pharmacological activity and broad spectrum of therapeutic actions. The qualitative phytochemical analysis of Carica papaya leaves showed the presence of flavonoid and Tannin. The qualitative test was justified by their color changes with their various reagents.

CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

Natural fruits with high dietary value play a significant role to the and urban communities in the form of food and nutrient enhancement. Plants are important in our everyday existence. They provide our foods, produce the oxygen we breathe, and serve as raw materials for many industrial products such as clothes, foot wears and so many others. Plants also provide raw materials for our buildings and in the manufacture of biofuels, dyes, perfumes, pesticides, adsorbents and drugs. The plant kingdom has proven to be the most useful in the treatment of diseases and they provide an important source of all the world’s pharmaceuticals. The most important of these bioactive constituents of plants are steroids, terpenoids, carotenoids, flavanoids, alkaloids, tannins and glycosides. Plants in all facet of life have served a valuable starting material for drug development (Ajibesin, 2011).

In modern existence, the function and advantageous effects of numerous phytonutrients from plant origins such as fruits and vegetables had drawn the much-needed attention from both the scientists as well as the general public. These phytochemicals are non- synthetic antioxidant which are often promoted owing to the concerns as regards toxicity of the synthetic ones. Asides from scavenging activity of free radicals, antioxidants identified from most of the plants possess health beneficial effects such as antibacterial, antiviral etc (Akah, Enwerem and Gamaniel, 2007)

Carica Papaya is a brief, evergreen plant that grows up to 25 feet tall. Its hollow trunk is noticeable with leaf scars. The leaves grow in a spiraled huddle straight from the upper part of the stem on parallel petioles (leaf stalks) 1 to 31/2 feet long. The leaves are intensely divided and with an array in width from 1 to 2 feet. Naturally, the male and female flowers are produced on separate plants; however, there are hermaphrodite forms in cultivation which bear both male and female flowers on the same plant. The flowers are fleshy and waxy and have a light scent. The fruit has a taste of a combination of melons and peaches. Although, these trees are grown primarily for their fruit, however the tree contains latex from which papain, a digestive enzyme is extracted. Papain breaks down protein in meat to make it tender therefore Papaya can be used as a meat tenderizer (Baur, Sourer and Weiss, 2008)

It has several uses in this Modern-day including Immuno-modulatory , Fiber of c. papaya is able to bind cancer-causing toxins in the colon and keep them away from the healthy colon cells, protein enzymes including papain, chymopapain and antioxidant nutrients in papaya including vitamin C, vitamins E, and beta-carotene, reduce the severity of asthma, osteoarthritis and rheumatoid arthritis. It provides the human with protection against inflammatory polyarthritis a form of rheumatoid arthritis involving two or more joints. It helps the lung to be healthy and save life, rubbing the white pulp of raw c. papaya expels pimples as well as wrinkles. Papaya works as a good bleaching agent (Everette, 2013).

The ripe papaya fruit contains significant amounts of macro and micro minerals which are Na, K, Ca, Mg, P, Fe, Cu, Zn and Mn. Ripe papaya is most commonly consumed as fresh fruit whereas green papaya as vegetable usually after cooking or boiling (Everette, 2013). Some of its allergies are link to a latex fluid when it is not ripe, which can cause irritation and provoke allergic reaction in some people, excessive consumption of papaya can cause carotenemia, the yellowing of soles and palms, which is otherwise harmless. However, a very large dose would need to be consumed. Papaya contains about 6% of the level of beta carotene in carrots (the most common cause of carotenemia) (Everette, 2013).

1.2 Statement of the Problem

Antibiotics or antimicrobial substances like flavonoids and Tannins etc are found to be distributed in plants, yet these compounds were not well established due to the lack of knowledge and techniques. The phyto-constituents which are phenols, anthraquinones, alkaloids, glycosides, flavonoids and saponins are antibiotic principles of plants. Plants are now occupying important position in allopathic medicine, herbal medicine, homoeopathy and aromatherapy. Medicinal plants are the sources of many important drugs of the modern world. Many of these indigenous medicinal plants are used as spices and food plants; they are also sometimes added to foods meant for pregnant mothers for medicinal purposes (Akinpela and Onakoya, 2006). Many plants are cheaper and more accessible to most people especially in the developing countries than orthodox medicine, and there is lower incidence of adverse effects after use. These reasons might account for their worldwide attention and use. The medicinal properties of some plants have been documented by some researchers ( Akinpelu and Onukoya, 2006).

Medicinal plants are of great importance to the health of individuals and communities. It was the advent of antibiotics in the 1950s that led to the decline of the use of plant derivatives as antimicrobials (Marjorie, 1999). Medicinal plants contain physiologically active components which over the years have been exploited in the traditional medical practices for the treatment of various ailments (Ajibesin, 2011). A relatively small percentage of less than 10% of all the plants on earth is believed to serve as sources of medicine (Marjorie, 1999).

1.3 Aims and Objectives of the Study

Aim

The general aim of this study is to carry out a qualitative and quantitivate contents analysis of flavonoid and tannin in Pawpaw leaf.

Objectives

The specific objective of this study include:

To carry out a proximate constituents analysis of pawpaw leaf
To determine the qualitative and quantitative contents of Tannin and flavonoid in pawpaw leaf

ASSESSING ECONOMY GROWTH IN DEVELOPING COUNTRIES, ROLE OF TAX COLLECTOR

ASSESSING ECONOMY GROWTH IN DEVELOPING COUNTRIES, ROLE OF TAX COLLECTOR

CHAPTER ONE

INTRODUCTION

1.1 Background To The Study

Tax is a financial issue and its payment is a civil duty. It is the imposition of a financial burden for the government on individual firm and companies. In general based, the word tax means any contribution imposed by the government upon individual and companies for the use of government to provide facilities or services as rendered by the state. It is not a voluntary payment or donation but an enforced contribution made on the pronouncement or directive of legislative authorities.

The subject of taxation has received considerable intellectual and theoretical attention in the literature. Taxation is one of the most volatile subjects in governance both in the developing and developed nations. Tax refers to a compulsory levy by a public authority for which nothing is received directly in return (James and Nobes, 2015). According to Nightingale (2011), tax is a compulsory contribution, imposed by government, and while taxpayers may receive nothing identifiable in return for their contribution, they nevertheless have the benefit of living in a relatively educated, healthy and safe society. She further explained that taxation is part of the price to be paid for an organized society and identified six reasons for taxation as provision of public goods, redistribution of income and wealth, promotion of social and economic welfare, economic stability and harmonization and regulation.

According to Chaudhry and Munir (2010), tax as a source of government revenue consists of direct and indirect tax. Direct tax is a form of tax that is levied on the income of individuals both civil servants and self-employed persons. OECD (2013) popularly called it Personal Income Tax (PIT),the burden of PIT is borne by the person on whom it is imposed. The concept of direct tax is not restricted to individual’s income in the form of pay As You Earn (P.A.Y.E) alone. It extends to profits of corporate bodies whose burden cannot be shifted. On the other hand, indirect tax is a type of tax that is levied on goods and services. Unlike direct tax, the burden of indirect tax can be shifted as in the case value added tax, import duties, among others.

Government needs a great deal of revenue in order to perform its duties effectively. Without adequate fund, development and improvement in human welfare will be hampered. The primary motive of taxation in all countries of the world is to generate funds to sustain economic growth and development. According to Osho, Ogumnyankin and Fadekinto (2020) taxation is the primary sources of government revenue. They opined that, it is an instrument for moving resources from the private hands to the public in order to achieve some of the country’s economic and social goals.

Despite the importance of PIT revenue, generation as key to economic development there has been a lot of tax evasion which is a major problem plaguing many emerging economies across the globe and Nigeria’s situation seems peculiar when viewed against the scale of corrupt practices prevalent in the country.

Despites the importance of taxation to economy growth in a developing nation, many still evade tax in one way other other. Lekan and Kajola (2016), said that tax evasion is a deliberate practice of not disclosing full taxable income so as to pay less tax. This behavior is seen as a criminal act of disobeying the provision of tax laws. They also pointed out methods by which people evade tax to include failing to furnish correct return, statement or information or keep records required, making false return by a way of omitting or understating income liable to tax, presenting large amount of expenses in other to reduce taxable income and deliberating tax payment.

That is why Salawu (2015) further stressed that tax evasion is a crime that impedes government fiscal policy. This means that tax evasion makes government effort at regulating the economy ineffective.

Tax collectors either as an individual staff of the government or as a government agency plays a significant role in ensuring that the right income accrue from tax to the government is rightfully paid. Therefore, the need for this study to access economy growth in developing countries with the view of ascertaining the roles of tax collector.

1.2 Statement Of The Problem

It has been noted that tax system in developing countries has come to play a significant role, as a major source of revenue to the federal government by way of imposing tax on tax payers and it is for them to pay up the tax. The act of evading and avoiding tax by most registered companies and some individuals has however affected the revenue base of the government especially in providing essential services in the society. People naturally prefer to reduce their tax liabilities by deliberately overstating their expenses and make false entries and fictions in their books of account. Thus, their act however, causes tremendous reduction in the revenue accruable to the government which eventually shrinks revenue to the treasure of government. The inability of tax collectors or revenue board to collect substantial amount of money from tax is as a result of evasion and avoidance of tax. This research work access economic growth in developing countries with the view of examining the role of tax collectors.

1.3 Objective Of The Study

The general objective of this study is access economic growth in developing countries: role of tax collectors with particular references to Nigeria economy.

The specific objectives of this study are as follow

To analyze the state of economic growth in Nigeria
To evaluate the contribution of tax to the economic growth of Nigeria
To assess the role of tax collectors in increase tax revenue in Nigeria
To identify the factors or problems militating against the tax assessment and collection in Nigeria.

1.4 Research Questions

What is the state of economic growth in Nigeria?
What is the contribution of tax to the economic growth of Nigeria?
What is the role of tax collectors in increase tax revenue in Nigeria?
What are the factors or problems militating against the tax assessment and collection by tax collectors in Nigeria?

1.5 Statement of hypothesis

H0: Tax revenue did not play significant role in the economic growth of developing countries.

H1: Tax revenue plays significant role in the economic growth of developing countries.

1.6 Significance of the study

This research work would be relevant to various tax authorities; the Federal Board of Inland Revenue, Local Government revenue committee as well as their tax officials who are responsible to collect tax on individual or corporate bodies. It gives them insight on how to improve the tax administration.

The research would also help the professional bodies like the chartered institute of taxation of Nigeria and the institute of chartered accountants of Nigeria as well as their members to see the areas of deficiency in the collections and call for improvement in tax revenue.

This research would also be relevant to the future researchers and the dents of accounting, economic, business administration and other social and management sciences as well as the legislations which will also benefit immensely from this research because it will form basis of tax policy formation, implementation and administration.

1.8 Scope and Limitation of the Study

Since no single research can validly cover all areas of the topic the researcher tends that thrust of this project will be limited the scope of the study to Nigeria Economy.

Limitation of the Study

It is not unusual for research to encounter some difficulties in course at their research and these may include.

Finance: This is always a major limitation in a study of this nature, since the individual may not have enough money to carryout all the necessary research.
Lack Of Data: There are areas where data is available but which the researcher cannot lay hands on because the relevant information is sometimes termed confidential and unavailable to outsiders.
Lack Of Co-Operation:- By some of the respondents whom he administered certain copies of his questionnaire and vocal interview.
Delay in giving back its him some of the copies of the questionnaires for some of the respondents.

1.9 Operational Definition Of Terms

Taxation: This is a Compulsory levy imposed by the government to defray the cost of government and communal services.

Gross Domestic Product: This is the market value of all officially recognized final goods and services produced or the primary indicators used to gauge the health of a countries economy.

Development: This is the sustained concerted actions of policymakers to promote taxation and economic health of a specified area.Growth: This is the increase in the amount of tax paid by the tax payers over time or it is the conventionally measure in percentage rate of increase in real GDP calculated in real terms.