THE EFFECTIVE TAXATION IN LOCAL GOVERNMENT (A CASE STUDY OF UGWUOGO NIKE COMMUNITY)

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.

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