Productivity of the Nigerian Tax System: 1970-1990

A. Ariyo

Working Papers from African Economic Research Consortium

Abstract: Given the negative impact of persistent unsustainable fiscal deficits on the Nigerian economy, there is now a consensus among interested parties on the need to address the problem effectively. The literature suggests three approaches for this purpose: increase in revenue, reduction in expenditure, or a continuation of both. An appraisal of the budgetary process in Nigeria shows that annual expenditure proposals are always anchored on projected revenue, thus the accuracy of revenue projection is a necessary condition for devising an appropriate framework for fiscal deficit management in Nigeria.

Keywords: NIGERIA; TAXATION (search for similar items in EconPapers)
JEL-codes: H21 H62 (search for similar items in EconPapers)
Date: 1997
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