ABSTRACT

This research work was carried out to examine problems of tax collection in Nigeria  using Uyo local government. The objective of this study is to examine the effect of tax collection on Uyo local government revenue. Also, find out if effective taxation system enhance Uyo local government. Furthermore,to investigate the authority responsible for collection of tax in Uyo local government. Lastly, To make useful suggestions to solve the problem of poor tax collection as development depends on revenue generated. A sample size of 30 was adopted. The findings of the  study reveals that  taxation has effect on local government revenue. Also, effective taxation system enhance local government development. Furthermore,  there  are  authority responsible for collection of tax in Uyo local government.lastly,  there are ways to solve the problem of tax collection in Nigeria. It is concluded that The government should ensure that tax administration is  handled by professionals and trained personnel. The  personnel of the tax authorities of each of the three tiers  of the government should be trained and retrained to  bring the best from them and also instil discipline on  them.also, Introduction of tax technology. Filling and payment  online should be introduced in Nigeria as this will reduce  the time of compliance and cost associated to it and  should also accept tax technology in support of  electronic remittances and filling of returns which will  ease the burden on taxpayers, ease human contact  existing between the taxpayers and the tax officials  This can assist in checking sharp practices and make  doing business easier.