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 citizenry 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 literature, 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
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.