Do you have any idea why it's not coming off? Does it appear that an unsuitable glue was used to put it up?
If it is regular wallpaper then it should come off, using the proper technique for your situation.

Try this: After scoring the paper (or even peeling off the top layer if you can), sponge the surface with water and vinegar. Using a spray bottle is also useful. Make sure it's good and wet - put some towels on the floor to catch drips. Don't worry about the smell; it will dissipate quickly. Leave it for a while and then scrape the wall.
Some people also had luck with water and fabric softener.

I found that the trick is to be patient and let the water do its thing with the glue. If it's too dry then you'll just end up scraping around for days.

You could also try renting a steamer, but I found that far too messy, compared with just dampening the walls.

If the wrong sort of glue (i.e. non water-based) was used for that layer then you have a problem. You don't want to have to resort to using solvents on your wall!

Painting over partially-removed wallpaper is out of the question. You could cover it with a sort of wallpaper that is designed specifically to cover uneven walls, but this might not suit your redecorating plans.

if soaking it first does not help, you may have to float the wall. if you do, PRIME first, scrape any loose areas, float it lightly, sand, prime again, refloat any areas, sand again, then piant or walpaper it. i found out when doing my daughters room that latex primer will actually cause stuck wallpaper to lift.

I'm preparing my home for sale and just removed wallpaper from a bedroom. It had been on the wall for 25 years and I dreaded the thought of the work involved. I managed to peal the top sheet off, leaving the glue strip on the wall. I filled a spray bottle with hot water and Simply Green. I sprayed the wall very well. Left it sit for about 5-10 minutes. The glue strip practically slid of the wall. I pulled whole sheets at a time without tearing. I couldn't believe it. I've removed wallpaper from just about every room in my house but never used Simply Green. I didn't have anything around the house to remove this last bit of paper so I saw the Simply Green (cleaner) in my closet and thought I'd try it. I don't know if it was just dumb luck or the cleaner but I had two big walls of wall paper off, completely off, is about 30-45 minutes.

Check out the remodeling forum, do a search "wallpaper removal". I remember someone there posted detailed instructions about removal and treatment of the walls after removal.

My DH was just remodeling a condo and one of the bathrooms had foil wallpaper that would not come off without taking off half the drywall with it. He gave up and just hung new drywall in the room, then primed and painted. It was much easier than spending days getting the wallpaper off and more days repairing the damage.

BTW, we tried both stripper and a steamer.

I have tried hot water, a steamer, fabric softener, DIP, and I finally in desperation, ordered something I saw online called Wallwik. I am using it today, and it is actually taking my wallpaper off without taking off the drywall!