Tax Policy Reforms in Nigeria

Ayodele Odusola

No 307339, UNDP Africa Economists Working Papers from United Nations Development Programme (UNDP)

Abstract: Nigeria is governed by a federal system, hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed. The country’s tax system is lopsided, and dominated by oil revenue. It is also characterized by unnecessarily complex, distortionary and largely inequitable taxation laws that have limited application in the informal sector that dominates the economy. The primary objective of this paper is to prepare a case study on tax policy reforms in Nigeria, with the specific objectives of examining the main tax reforms in the country; highlighting tax revenue profile and composition; analysing possible distributional impacts on the poor; discussing major problems that could prevent effective tax implementation in the country; and offering suggestions for reforms.

Keywords: International; Development (search for similar items in EconPapers)
Pages: 46
Date: 2006-02
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (18)

Downloads: (external link)
https://ageconsearch.umn.edu/record/307339/files/T ... s%20in%20Nigeria.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:undpae:307339

DOI: 10.22004/ag.econ.307339

Access Statistics for this paper

More papers in UNDP Africa Economists Working Papers from United Nations Development Programme (UNDP)
Bibliographic data for series maintained by AgEcon Search ().