NATIONAL TAX POLICY AND NIGERIA TAX SYSTEM

Adedokun Yemisi (), Adetola Raman and Akintoye Ishola Rufus
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Adedokun Yemisi: Department of Accounting, Postal: School of Management Sciences, Babcock University, Ilishan-Remo, Nigeria,, https://journal.citn.org/
Adetola Raman: Department of Accounting, Postal: School of Management Sciences, Babcock University, Ilishan-Remo, Nigeria, https://journal.citn.org/
Akintoye Ishola Rufus: Department of Accounting, Postal: School of Management Sciences, Babcock University, Ilishan-Remo, Nigeria, https://journal.citn.org/

Journal of Taxation and Economic Development, 2019, vol. 18, issue 2, 126-126

Abstract: The Nigeria tax system has deteriorated due to use of outdated tax policies, laws and mode of administration. This prompted the emergence of a new document referred to as the National Tax Policy for use by tax administrators and tax payers in Nigeria. The study examined whether the National Tax Policy has significantly influence the Nigeria tax system and investigated whether the National Tax Policy has minimized the weaknesses affecting the Nigeria tax system. A qualitative research approach was adopted and the research design was exploratory. The National Tax Policy has chartered the road map of the country's drive to a competitive tax system globally which has enhanced the economic development of Nigeria. The study recommended that all stakeholders should comply with tax reforms initiatives, the National Tax Policy should be subjected to review from time to time, a tax regime with standard policy hub should be established to achieve desired objectives and the Nigeria government should endeavor to integrate taxation as a course into the school curriculum at all levels of education to create awareness.

Keywords: Tax system; National tax policy; tax laws; tax administration; federal system (search for similar items in EconPapers)
Date: 2019
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