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ABSTRACT

Taxation is an important severe of  government  revenue  and a wheel  on which the  economy  balance Taxation refers to a compulsory payment of money from private individuals, institution or groups to  the  government. Taxation mean to some  people a means  whereby the   government  collects money from the  general public. This set of individuals see it as unnecessary burden and could evade and avoid on the basis of predetermined criteria. Nigeria tax Authority presuppose that the citizenry  would  be honest to declare their real income in the tax return. This has been  the  status  grow  since the  inception of  organized  taxation in Nigeria.The aim of this  work was to identity the problems  causes and  offer possible solutions to the  problems   militating  against the effective  taxation in Ugwugo Nike community in  Enugu East local  government   area. The non appreciation of these problems compound the problems encountered by tax administration. The  opinions of  the  tax  administrators  were sought in respect of these problems  and  its cause and  sought in respect of the problems and  its  causes and  how it affect them in their  role  as  tax  administrators The frequency contacts assigned to the  implications  of the findings were highlighted.The work is also divided into five chapters.  Chapter one an introduction analysis, two  is the  review of related literature, there deals with the methodology of research, which chapter four is for the  presentation and analysis of data presentation and   chapter five contain conclusion and recommendation.

CHAPTER ONE

INTRODUCTION

1.1    BACKGROUND OF THE STUDY

Taxation   referees to a compulsory transfer payment of money from private individuals, institutions  or  groups of  the  Government .  Tax is levied on the  basis  of  predetermined criteria  and  without receipt  of  a specific  benefit  of  equal value  (i.e it is  not  done  not build a school or a hospital personally for  you because  you  have paid  your taxes. Tax may be levied upon wealth,  income, profit and or in the  form of a surcharge on princes.

The origin  of  taxation date back to the  reign of  Caesar, when Jesus Christ was asked  if it is right to pay taxes to Caesar, he simply said that what is  due to   Caesar should   be  given  to Caesar implying  that  the  act of  imposing  taxes on the citizenry  is justified.  Mathew chapter 22 verse 15 to verses  22. Taxes are different  from hospital  bill etc.  which though social service but citizens have to support the  continuity  of  such organization   that offer them  by paying a taken fee.

1.2     STATEMENT  OF PROBLEM

The major problems  that has been  militating against the realization of sufficient revenue  through taxation in Enugu East local  government  are:
1. Tax Evasion and  Avoidance: This problem is perpetuated  due to non- availability  of accurate  data of   the  taxable adults.
2. Another problem is  communication  gap between the  tax authority and  the    tax payers: most  if  not all   do not know how much  they are  supposed to  pay as  tax  within a given  year.
3. Also the  tax  laws  are  written  technical  words and  are complex  for  the  comprehension of  the “ common  man” in  the suburb.
4. Ignorance of the implication of non-payment of tax liability lies or tax avoidance are prevalent   in Enugu East local Government area. Hence this research.

1.3  PURPOSE  OF THE STUDY

The  researcher has  the following aims in mind in   conducting  this study  
1.  To  discover how  the  tax  evasion and  avoidance contributes on non- availability of  accurate data of the  taxable adults.
2. to know that  the  communication   gap  between the  tax authority and the tax payers is dividing the   payment of taxes.
3. To  ascertain  how the technical words in tax  laws crate confession into the public (i.e tax payers)
4.  to showcases  the implication  of non payment of  tax liability lies.

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