IMPEDIMENTS TO EFFECTIVE IMPLEMENTATION OF TAX LAWS IN NIGERIA

Abstract

The essence of tax is to raise fund for government to use in providing the basic amenities needed to better the life of its citizens and also to meet the other needs of the government. Tax has also been used to encourage or discourage certain activities. Government all over the world, Nigeria not an exception has enacted laws aimed at meeting the essence of taxation. In countries with advanced tax system, the issue of implementation of tax laws is faced with little problem. However, in Nigeria the case is not so as there are legion of problems to effective implementation of tax laws. These impediments which hinder the effective implementation of tax laws in Nigeria shall be treated in this paper and in turn provide recommendations aimed at curbing these impediments.