NWANEKWE VALENTINE CHUKWUEMEKA
Department of Political Science,
Ebonyi State College of Education, Ikwo.
Ebonyi State, Nigeria.
Abstract.
Tax generally is a compulsory levy usually imposed by the government, it remains quintessential for good governance, meaningful growth, enduring industrial harmony and development. In most countries of the world and Nigeria in particular, Government collect taxes both from individual and companies which are backed by laws enacted at different times which include personal income tax Decree of 1983 and Tax Act of 1979 to enhance their effective assessment, collection and administration. Some of the taxes collected in Nigeria include, personal income tax, capital transfer tax, company tax, capital gain tax, value added tax and purchase tax which are administered by the various tax authorities in the three tiers of government. Unfortunately, the administration of tax in Nigeria is nothing to write home about and its implication remains lack of adequate fund to execute government projects and the provision of good governance. It is in this light that this paper aims of appraising the problems of tax collection in Nigeria which include inadequate planning, method of administration, inadequate orientation and problems of staff indiscipline and corruption. The political implication and the challenges ahead remains enormous in the phase of present realities in the country. In conclusion, this research paper suggest and recommends the need for good orientation on the part of tax collectors and the tax payers, assessment should be based on correct information and notification.
Keywords: Tax collection and Political implications
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