THE EFFECTIVE TAXATION IN LOCAL GOVERNMENT(A CASE STUDY OF UGWUOGO NIKE COMMUNITY)
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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 citizentery 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 literatures, 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.
- 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.
- STATEMENT OF PROBLEM
The major problems that has been militating against the realization of sufficient revenue through taxation in Enugu East local government are
- Tax Evasion and Avoidance: This problem is perpetuated due to non- availability of accurate data of the taxable adults.
- 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.
- Also the tax laws are written technical words and are complex for the comprehension of the “ common man” in the suburb.
- 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.
- 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.
- to know that the communication gap between the tax authority and the tax payers is dividing the payment of taxes.
- To ascertain how the technical words in tax laws crate confession into the public (ie tax payers)
- to showcases the implication of non payment of tax liability lies.
1.4 RESEARCH QUESTION
Below are some of the research question which this study seeks to provide thee answer,
- To what extent does the tax evasion and avoidance contributes on non-availability of accurate data of the taxable adults?
- To what extent does the communication gap between the tax authority and the tax payers contributes to the divinding revenue of the local government?
- to what extent does technical words used in tax laws create confusion among tax payers and tax generators?
- To what extent does non- payment of tax liability lies implicate individuals in local government areas?
- 1. 5 SIGNIFICANCE OF THE STUDY
The research work arose from the pressing concern regarding the unsatisfactory effective taxation in Enugu East local government areas, in view of the it is hoped that the result of the study will be beneficial to :
- the ploughing the looplisis for tax evasion and avoidance
- phrasing the tax laws using simple and easily understandable word considering the high rate of illiteracy in the suburb.
- Communicating prior to payment, the amount each tax payer is to pay in a given year.
- Establishing a data bank which will be stored in a computer for protection and accessibility.
- Individuals will made to know the penalty for tax evasion.
- individuals masses especially people residing within Enugu East local Government in knowing how much they will pay as tax and where and when to pay so as to carry out their civic responsibility.
- the local government is generating sufficient fund through taxation so as to implement most laudable policy antiquated by them.
- the local government in plugging the loopholes in taxation applied by them.
- the knowledge of this work will help the masses to appraise the work performed by the local government in view of the knowledge of how much fund is generated through taxation
- it will also help to bridge the communication gap between tax authority and tax authority and tax payers.
- the students of accountancy department would find it useful, since it cuts a cross the aspects of taxation in Nigeria.
- the study will also provide basis for further studies in relevant tax laws and taxation.
- SCOPE OF THE STUDY
This research work is concerned with the effective taxation in local government with a case study of Enugu East local government area of Enugu state of Nigeria.
- DEFINITION OF TERMS
Tax evasion :
this means deliberate action by individuals not pay his tax liability lies and it is illegal.
it is legal it means making good use of the options provided by the tax laws in such away that the tax borne is reduced.
RELEVANT TAX AUTHORITIES :
these are institutions charged within administration and collection of taxes in local government areas (i.e revenue department).
INCOME TAX MANAGEMENT ACT (ITMA):
THIS DEFINED TO MEAN THE RELATE
issues of tax administration concerning individuals
petroleum profit tax act (APPTA):
it related to issues regarding tax administration on petroleum
company income tax (CITA) ;
it related to issues concerning companies with regard to tax administration.