ABSTRACT

An appraisal of tax collection system in Nigeria. The aim and objective ofthe topic is to critically analyze the assessment and collection procedure oftax in Nigeria.To identify the problems militating against assessment and collectionprocedure, to know the possible effects of improving assessment and collectionrecommendation for an effective and efficiency means of assessment andcollection of taxes. Finally, to make useful suggestion and advices the governmentbased on the findings.

The significant of this study is that though tax is a nationwidephenomenon, the scope of this study is intended to cover only Imo state; thetax laws in Imo state and the various types of taxes in operation.

Taxation as one of major sources of revenue to the unsuccessful implementation of economic policies on collection procedures for the government. Fraud as one of the problem because most of tax payers in Nigeria falsify their records so as not to be declare high profit and pay high tax . Also most of the taxpayers’ money cannot be accounted for. At times when taxes paid, the tax officials don’t give the government all the monies they reserve some for themselves.

The techniques used in the formulation of the hypothesis are thestatistical method which is the chi-0square method was chosen to help in interpretationof the data collection during investigation. The null hypothesis (Ho) is usedto determine its acceptance and or otherwise the acceptance of the alternativehypothesis (H1).

The findings in all the project is that the assessment andcollection in Nigeriais not effective.

Secondary is that the response of taxpayers in Nigeria connivewith tax officials to evade tax.

The researcher’s recommendations in order to boost the presenttax collection system in Nigeriais to increase the revenue generated through tax improve tax payers confidencein the government and willingness to pay tax.