THE DIFFICULTIES AND PROSPECTS OF TAX ADMINISTRATION IN NIGERIA.
Abstract
Reports have shown that despite the numerous efforts of government and its relevant agencies in the administration of tax in Nigeria, there are still problems in the system such as under assessment of tax payers, tax evasion corruption among tax officials etc.  as a result, this study was conducted, analyzing the areas the system has thrived in improving the standard of living and as the source of government revenue for developmental purpose.  But the system so adopted shows lots of loopholes and there are needs to be strengthened for better results.  This study among other things recommended that more experienced staff should be employed, more training should be given to officials and adequate welfare and remuneration package should be done to sensitive the payers-on the need for them to respond to their civic obligation.  Generally, taxation has been recognized as the most effective instrument of fiscal policy.  The administration and operation of taxation in Nigeria as well as other nations of the world are guided and regulated by lows enacted as an Act of parliament or promulgated by decree such that their amendment may be subject to the provision of the constitution on any other legislation of that country.  Government all over the world has it as a responsibility to provided basic amenities like good road, electricity, water and above all adequate security for its citizens and forgeable.  However, their needs cannot be satisfied without putting in place by the government a machinery to generate enough funds to finance their projects.  It is in the light of above that the researcher intends to investigate the problems and prospects of tax administration in Nigeria, using Abia State Board of Internal Revenue (ASBIR) individuals.  They went further to analyze how tax has contributed immensely to the government generation of revenue and how government looks forward to increase in revenue from tax as the year progress.
