THE NIGERIAN TAX ADMINISTRATION IN PERSPECTIVE: THE WAY FORWARD

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dc.contributor.authorAKINTOYE OLARIYIKE DAMOLA
dc.date.accessioned2023-08-11T20:23:49Z
dc.date.available2023-08-11T20:23:49Z
dc.date.issued2015
dc.description.abstractAbstract The low revenue yield from taxation in Nigeria is attributed to the ineffectiveness of tax administration. The article emphasizes the importance of effective tax administration to the tax system and avers that the best tax policy in the world is worth little if it cannot be well administered. A good tax administration is premised on well-designed tax policies that are administratively feasible. The paper identifies the bodies administering taxes in Nigeria, the functions of tax administrators and some of the challenges facing Nigeria tax administration. Suggestions are proffered on the way forward. It concludes that Nigeria needs a government with strong political will, coupled with well-disciplined administrators to implement its tax policies so as to improve her income generation through effective but equitable taxation. The drastic drop from oil revenue makes this need inevitable.
dc.identifier.citationThe Gravitas Review of Business & Property Law Vol 6 (4) 79-90
dc.identifier.issn0795-5464
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/921
dc.language.isoen
dc.publisherGravitas LBR Ltd
dc.relation.ispartofseries6 (4)
dc.titleTHE NIGERIAN TAX ADMINISTRATION IN PERSPECTIVE: THE WAY FORWARD
dc.typeArticle
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