GCE Economics 1990 Theory question 108

Difficulties:
1. Tax evasion and avoidance.
2. Poor records: many people keep no accounts and incomes are hard to assess.
3. Large informal sector and self-employed people.
4. Illiteracy and ignorance of tax laws.
5. Corruption of tax officials.
6. Inadequate and poorly trained staff, poor equipment.
7. Poor transport and communication to reach rural areas.
8. Resistance and hostility from taxpayers; mistrust of government spending.
9. Lack of accurate population and residence data.
10. Weak enforcement of penalties.

Outline means brief points.