Difficulties encountered by tax collectors in Nigeria are as follow:
(i) Many people do not fulfill their civil responsibilities of paying tax as at and when due.
(ii) Many workers especially those in private firms do not declare their real incomes.
(iii) Many people with the belief that the money they pay as tax should be used only for the provision of social amenities will resist payment of tax if these anticipated amenities are not provided
(iv) High taxes scare potential payers away.
(v) Many people think that the money is for the tax collectors and therefore refuse to pay tax. (vi) Majority of the traders keep improper or no book of Account at all.
(vii) Embezzlement and misappropriation of government fund by those at the corridors of powder, may kill people's enthusiasm to fulfill their civic obligation of paying tax.