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 citizentery 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 literatures, 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.
