The Effective Taxation In Local Government (A Case Study Of Ugwuogo Nike Community)

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The Effective Taxation In Local Government (A Case Study Of Ugwuogo Nike Community)


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 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.


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 (ie tax payers)
  4. 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,

  1. To what extent does the tax evasion and avoidance contributes on non-availability of accurate data of the taxable adults?
  2. To what extent does the communication gap between the tax authority and the tax payers contributes to the divinding revenue of the local government?
  3. To what extent does technical words used in tax laws create confusion among tax payers and tax generators?
  4. 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 :

  1. The ploughing the looplisis for tax evasion and avoidance
  2. Phrasing the tax laws using simple and easily understandable word considering the high rate of illiteracy in the suburb.
  3. Communicating prior to payment, the amount each tax payer is to pay in a given year.
  4. Establishing a data bank which will be stored in a computer for protection and accessibility.
  5. Individuals will made to know the penalty for tax evasion.
  6. 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.
  7. The local government is generating sufficient fund through taxation so as to implement most laudable policy antiquated by them.
  8. The local government in plugging the loopholes in taxation applied by them.
  9. 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
  10. It will also help to bridge the communication gap between tax authority and tax authority and tax payers.
  11. The students of accountancy department would find it useful, since it cuts a cross the aspects of taxation in Nigeria.
  12. The study will also provide basis for further studies in relevant tax laws and taxation.

1.6 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.


1.7 Definition of Terms

Tax Evasion:

This means deliberate action by individuals not pay his tax liability lies and it is illegal.

Tax Avoidance:

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.


Chapter Five


Discussion of the Results, Conclusions, Implication and Recommendation

This chapter presents the discussion of results of the study, conclusions, implication of the research findings, recommendations as well as suggestion for further research and limitation or constraints encountered during the study


5.1 Discussion of the Results

All the four tables contained data that provide answer to all the research questions which is the problems militating against taxation in Ugwugo like community in Enugu East local government area. I these tables, it was observed by the researcher that all the one hundred percent (100%) of the respondents agreed that the following problem confront taxation in Ugwuogo like community,

  1. Tax evasion and avoidance is high that is why it contribute on non- availability of accurate data of the taxable adults.
  2. The gap between the tax authorities and tax payers in terms of communication is too much dues to that it helps the revenue of the local government to be so low .
  3. The technical words used in phrasing tax laws create confusion among the illiterate tax payers and the tax generators.
  4. People do not know their tax liability/ lies that is why, there is numerous if non-payment of the tax liabilities and also do not know the implication of not pay the tax liabilities to every individuals in the community.

By mainly look at the four research questions and its relevant answers, it pointed out that to generate tax in Ugwogu like community is a very big problem that is militating the local government.


5.2 Conclusion

The following conclusions have been draw from the relevant major findings of the study.

Tax evasion and avoidance must look into properly in order to avoid non- availability of data of the tax evasion and avoidance must be effectively carried out.

Failure to control the tax evasion and avoidance can lead serious negative results including deficits in the Nigeria economy.

The communication gap between the tax payers and tax administrations and also the technical words used in phrasing the gaps and be nearer to the villagers to communicate with them on some technical words used.


5.3 Implications of the Research Results

The funding of this study have some important implications.

  1. It creates needs for provision of seminar for both the tax payers and the tax authorities on the technical words used in tax laws.
  2. It create to bridge the gap between the tax payers and the tax authorities so that communication can flow here and there the public when and where to pay tax liabilities and how much to pay.

5.4 Recommendations:

The following recommendations have been made in the height of the findings and the discussion with relevant major conclusions which have been highlighted in 1,2,3 and of above.

The tax administrator should regards the entire tax payers as being an indispensable tools of developing Nigeria economy. They should be concerned with the designed and effective working of the tax generator as well as ensures that the tax liabilities is fully paid

The tax authorities should be trained and educated on the process of preparation and implementations of the tax assessment forms. Training will help to enhance ad inculcating good relationship among the various tax payers, since all of them are working towards one goal.

There should be always exist a harmonious relationship between the preparatory stages of the assessment form and its immediate implementation .


5.5 Suggestions for Further Studies

Basic on the result of this study, the following topics is suggested for further studies.
Tax evasion and avoidance in the local government, method of sharing VAT in the local government and the work of money lies generated from taxes in the local government .


5.6 Limitations of the Study

The main limitations of the study was lack of sufficient information from the tax authorities and even tax payers.
The tax authorities were unco-operative as they claim to be too busy to attend to the researcher.

Another constraint was impedance and fear of giving out enough information on the pact of the tax payers required for this project

The next major limiting factor worthy of mention is the time allocated to this work and my academic

Programme. Finances made it impossible for me to visit most of the interior part of Enugu suburb forguently as I ought to.


The Effective Taxation In Local Government (A Case Study Of Ugwuogo Nike Community)


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