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This study was carried out to examine the problems and solutions of landfill tax in Nigeria. To achieve this objective, four research questions and two research hypotheses were formulated to guide this study. The data collected were analyzed using simple percentages and tables to analyze research questions and Chi-square statistical tool was used for testing of research hypothesis using Statistical Package for Social Sciences (SPSS) software. A structured questionnaire was used as the major instrument for data collection from the staff of Federal Inland Revenue Service, Uyo. After careful analysis of the data, the following findings were revealed that; the introduction of Taxpayers Identification Number helps in revenue collection in Nigeria. The study concluded with some recommendations that a holistic tax education should be carried out in order to keep the teeming taxpayers abreast of Taxpayer Identification Number programme in the state. Such as the benefit they can derive from registration for the taxpayer identification programme.
1.1 BACKGROUND OF THE STUDY
The Nigerian tax system has undergone several reforms geared at enhancing tax collection and administration with minimal enforcement cost. The recent reforms include the introduction of TIN, (unique Taxpayer’s Identification Number), automated tax system that facilitates tracking of tax positions and issues by individual taxpayers, e-payment system which enhances smooth payment procedure and reduces the incidence of tax touts. The tax authority now has autonomy to assess, collect and record tax.
This enabling environment which came into being on the strength of the Act (FIRS, 2007) has led to an improvement in tax administration in the country. However, there are still subsisting challenges in the Nigerian taxation system, which this brief article seeks to highlight and recommend possible solutions.
Taxes, and tax systems, are fundamental components of government revenue generation. Brautigam (2008) noted that taxes underwrite the capacity of states to carry out their goals. They form one of the central arenas for the conduct of state-society relations, and they shape the balance between accumulation and redistribution that gives states their social character. Thus, taxes build capacity to provide security, meet basic needs or foster economic development and they build legitimacy and consent, helping to create consensual, accountable and representative government. A key component of any tax system is the manner in which it is administered (Naiyeju, 2010). Bahi and Bird (2008) states that no tax is better than its administration, so tax administration matters a lot, and an essential objective of tax administration is to ensure the maximum possible compliance by taxpayers of all types with their taxation obligations. Unfortunately, in many countries, tax administration is usually weak and characterized by extensive evasion, corruption and coercion.
In many cases overall tax levels are low, and large sectors of the informal economy escape the tax net entirely (Brautigani, Fjelftand and Moore, 2008). A nation’s tax system is often a reflection of its communal values and the values of those in power (Ross, 2007). Thus, to create a system of taxation, a nation must make choices regarding the distribution of the tax burden and how the taxes collected will be spent. In democratic nations where the public elects those in charge of establishing the tax system like Nigeria, these choices reflect the type of community that the public or government wish to create. Parkin (2006) states that in countries where the public does not have a significant amount of influence over the system of taxation, that system may be more of a reflection on the values of those in power as governments use different kinds of taxes and vary the tax rates. This is done to distribute the tax burden among individuals or classes of the population involved in taxable activities, such as businesses, or to redistribute resources between individuals or classes in the population.
1.2 Statement of the Problem
One of the problems of tax administration in the three tiers of government in Nigeria is the improper identification of tax bases by the three tiers of government. The inability of the government to properly track all income by individuals and corporate entities eligible to pay tax has contributed to the decrease in revenue accruable to the government (Ross, 2004) The constitution of the Federal Republic of Nigeria 1999 as amended 2010, provides an approved list of taxes and levies accruable to the three ties of governments respectively, but there are several court cases in respect of some tax bases often between the Federal and some State governments for instance, the case between the Federal and Lagos State government on tax consumption.
1.3 Objectives of the Study
The following objectives were stated to guide this study.
1) To examine whether the introduction of Taxpayers Identification Number help in revenue collection in Nigeria.
2) To find out the problems hindering Federal Inland Revenue Service in collection of tax.
3) To find out the possible solutions to problems facing landfill tax in Nigeria.
1.4 Research Questions
The following research questions were stated to guide this study:
1) Does the introduction of Taxpayers Identification Number help in revenue collection in Nigeria?
2) Are there any problems hindering Federal Inland Revenue Service in collection of tax?
3) Are there any possible solutions to problems facing landfill tax in Nigeria?
1.5 Research Hypothesis
H0: The introduction of Taxpayers Identification Number does not help in revenue collection in Nigeria.
H1: The introduction of Taxpayers Identification Number helps in revenue collection in Nigeria.
1.6 Significance of the Study
In this study, the researcher set out to investigate the problems and solutions of landfill tax in Nigeria. Therefore, this study is expected that it will be of immense interest to the government and staff of Federal Inland Revenue Service, students and the general public.
This study will also help to serve as literature (reference source) to students, individuals or corporate bodies into what to carry out on further research on the topic.
1.6 Scope of the Study
This study is on investigate the problems and solutions of landfill tax in Nigeria using Federal Inland Revenue Service (FIRS).
1.7 Limitation of the Study
There is no study undertaken by a researcher that is perfect. The imperfection of any research is always due to some factors negatively affecting a researcher in the course of carrying out research. Therefore, time constraint has shown no mercy to the research. The limited time has to be shared among many alternative uses, which includes reading, attending lectures and writing of this research, also distance and its attendant costs of travelling to obtain information which may enhance the writing of this study was a major limitation.
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