AN APPRAISAL OF TAX ENFORCEMENT LAWS UNDER THE NIGERIAN JURISPRUDENCE

Abstract

Tax is one of the major sources of revenue to government. In countries with advanced tax system, the essence of tax is hardly debatable. The greater percentage of taxable adults pay their taxes voluntarily.  In  Nigeria  the  issue  of  payment  of  taxes  is  one  of  things  the  citizens  hate  and  the enforcement machinery have not been effective. This paper examines the enforcement machineries put in place by the various tiers of government aimed at getting the citizens to fulfill part of their civic  responsibility  which  is  payment  of  tax.  The  paper  found  out  that  despite  the  efforts  being made by the various agencies set up at the various levels of government that there are still some challenges militating against enforcement of taxes. The government on their own part has a huge share of the blame as they have not judiciously put the tax payers’ money to use. Finally the paper proffered workable solutions aimed at taking care of the identified problems and making the tax regime more effective for maximum result to be achieved