Limitations of Global tax administration
The following are some of the constraints to effective tax administration :
(a) Poor public enlightenment; The poor orientation of citizen about what tax is all about is affecting Tax understanding
(b) Inadequate funding of tax authorities; Short of fund to mobilize tax authorities is a bane to Tax administration
(c) Dearth of qualified and / or experienced tax officials at the state and local government tiers of government; When qualified people are not available to manage tax in a nation, it will be a shamble
(d) Tax evasion; Tax Evasion is a very serious problem that is going against the lofty aims of government in any nation. People deliberately violate the payment with dubious presentation of documents and records
(e) Improper use of tax consultants; Some people use tax consultants wrongly. In the sense that they do no critically analyze their issues to the latter
(f) Lack of will power on the part of personnel of tax authorities (administrative) When the personnel power are cut short and they cannot execute effectively. it will be a problem to deliver
(g) ineffectiveness); Any ineffectiveness will lead to inefficiency
(h) Loop holes in the relevant laws; and Loop holes that have been existing in the tax law since existence are still lingering that tax payers are capitalizing on
(i) Poor governance. When a society lack good governance it will not only affect tax administration but the entire economy.
The following are some of the constraints to effective tax administration :
(a) Poor public enlightenment; The poor orientation of citizen about what tax is all about is affecting Tax understanding
(b) Inadequate funding of tax authorities; Short of fund to mobilize tax authorities is a bane to Tax administration
(c) Dearth of qualified and / or experienced tax officials at the state and local government tiers of government; When qualified people are not available to manage tax in a nation, it will be a shamble
(d) Tax evasion; Tax Evasion is a very serious problem that is going against the lofty aims of government in any nation. People deliberately violate the payment with dubious presentation of documents and records
(e) Improper use of tax consultants; Some people use tax consultants wrongly. In the sense that they do no critically analyze their issues to the latter
(f) Lack of will power on the part of personnel of tax authorities (administrative) When the personnel power are cut short and they cannot execute effectively. it will be a problem to deliver
(g) ineffectiveness); Any ineffectiveness will lead to inefficiency
(h) Loop holes in the relevant laws; and Loop holes that have been existing in the tax law since existence are still lingering that tax payers are capitalizing on
(i) Poor governance. When a society lack good governance it will not only affect tax administration but the entire economy.
