ABSTRACT
This study examined the challenges of tax administration in Nigeria using Uyo Local Government Area of Akwa Ibom State as a case study. And these challenges leads to poor effectiveness, efficiency and development in the tax sector today. This study also focus on the importance of taxation as a major source of government revenue in Uyo L.G.A. The main objective of this research work is to examine the challenges of tax administration in Uyo Local Government Area of Akwa Ibom State, Nigeria. Other specific objectives of the study include; to identify local government source of IGRs in Nigeria, to identify problems associated with tax administration in the local government system, to find out what has been put in place for effective tax administration in Uyo Local Government Area of Akwa Ibom State and to identify measures of addressing the challenges of tax administration in the local government administration. This study indicates that corruption is one of the major challenges facing tax-administration in Uyo L.G.A. of Akwa Ibom State. The primary method of data collection was used in this study. The researcher adopted descriptive survey research design, through stratified random sampling technique, to sample 200 people through the administration of questionnaires to respondents for this study to ensure validity and proper quantification of research findings. One (1) null hypothesis (Ho) and one (1) alternative hypothesis (Hi) with the findings to be: Hi has 93.5%, Ho has 6.5% which means that there are challenges facing tax administration in Akwa Ibom State. That is, corruption is one of the major challenges facing tax administration in Uyo Local Government Area of Akwa Ibom State. The principle of John Stuart should be cogently followed for efficient and effective tax administration in Uyo Local Government Area of Akwa Ibom State.
