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.