This study examined Private Sector remittances and tourism development in Calabar, Cross River State. Data for the study was collected through participatory interviews, records from Cross River State Internal Revenue Service, Cross River State Tourism Bureau, journals and textbooks. The data generated were analyzed using descriptive statistics such as tables, charts simple percentages. It was observed that the decline in revenue remittances by private sector to government for tourism development was as a result of government policy on taxation in Calabar, Cross River State. Among recommendations made was that Government should provide a legislation to encourage the private sector organizations to do business and most importantly reduce taxes as these may hinder tourism development.
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