Economics at your fingertips  

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)
Pages: 39 pages
Date: 1997
References: Add references at CitEc
Citations: View citations in EconPapers (4) Track citations by RSS feed

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:

Access Statistics for this paper

More papers in Working Papers from African Economic Research Consortium African Economic Research Consortum, P.O. Box 62882, Nairobi, Kenya. Contact information at EDIRC.
Bibliographic data for series maintained by Thomas Krichel ().

Page updated 2020-04-23
Handle: RePEc:fth:afrirc:67