Outline the difficulties encountered by tax collectors in Nigeria.

Tax collectors in Nigeria face several difficulties that reduce the amount of revenue actually collected:

• Tax evasion and avoidance: many taxpayers deliberately refuse to pay (evasion) or exploit loopholes to reduce their liability (avoidance).
• Widespread illiteracy: many people do not understand tax laws or how to complete tax returns, making assessment difficult.
• Poor record keeping: individuals and small businesses keep no proper accounts, so their true incomes cannot be assessed.
• Large informal sector: the many self-employed traders, artisans and farmers have irregular, unrecorded incomes that are hard to assess and reach.
• Corruption and dishonesty: some tax officials collude with taxpayers, or collected money is embezzled.
• Inadequate and incompetent staff: shortage of well-trained tax personnel and equipment.
• Lack of reliable data: absence of an accurate register of taxpayers and their incomes.
• Poor infrastructure and communication: bad roads and poor addressing make it hard to reach and identify taxpayers.
• Political interference and weak penalties: influence from powerful persons and light penalties encourage default.