Abstract:
This research work “A Critical Appraisal of the Nigerian tax laws “ A case study of Enugu State Board of Internal Revenue (1998-2007) is based on the fact the Act 104 of 1993 creates a distinct legal regime for the taxation of personal income Tax in Nigeria. However inspite of that the Act made generous provisions as to the income to be assessed on the hand of the tax payers, the tax yield does not reflect these generous provisions. The government has not achieved its targeted revenue, hence has not been able to meet the needs of its subjects since the Act came into operation. In view of this comes the need of this work to critically re-appraise the Act (as amended) with the intention of introducing reforms where necessary. Such that the Act shall meet, as much as possible the classical cannons of a good tax system as well as the development needs of the economy. The findings, conclusion and suggestion(recommendations) was drawn, on the study. The findings high lighted the problems inherent in the Tax laws and administration such as flaunts in the laws, loopholes, Ambiguities, insufficient, provisions for enforcement, conflicting, provisions as well as problem of judiciary interpretation of Tax statues. Also absence of specialized revenue court among others. Administratively, the tax officials do not receive adequate remuneration and training. Moreover, they are not involved in the policy making. )Valuable solutions were adduced, which if, implemented would remedy the situations and increase the revenue generation as expected of the Act. Such recommendations as.
