An Evaluation of the Effectiveness of Tax Administration as a Tool for Enhancing Economic Development in Nigeria, A case Study of Federal Inland Revenue Service, Gusau. CHAPTER ONE INTRODUCTION 1.1     BACKGROUND OF STUDY Taxation is used as a major instrument for revenue generation as a key factor to sustainable economic growth and development. However, the situation is different is a developing economy like that of Nigeria. The Nigeria Tax system is exercised with unbraid of   problems ranging from administrative inefficiency, tax evasion and avoidance, lack of proper orientation of the citizens, lack of training and incentives and ineffective for taxation to be used as a principle tools to sustain economic development in the country. It is an indisputable fact that tax (benefit of an effective tax administration system in Nigeria) have not had the district effect on the various segments of the Nigeria economy, a careful look at the Nigeria tax colle...