Collection Of Tax In Nigeria: The Way Forward Collection Of Tax In Nigeria: The Way Forward

Abstract

The focus of this paper is to reform and restructure the tax system in Nigeria, another reason for this paper is to critically examinecd some bottle nets against collection of taxes in Nigeria, which include; force declaration of cincome, improper book of account, tax evasion, ignorance of the importance of taxatcccion, high taxes rate, mismanagement of government fund and inadequate provision of amenities, some theories of taxation were examined and incorporated in the paper are; benefit theory, the cost of service theory, ability to pay theory, recommendations such as vertical and horizontal equity to tax collection, canon of certainty, canon of convenience, canon of economy, difficult to evade, easy to administer, impartiality, flexibility, simplicity, easy to collect, productivity, physical instrument, political acceptability.

Keywords: declaration, taxation, evasion, ignorance, mismanagement, amenities, canon, evade, productivity, impartiality, physical instrument and political acceptability.