Tax Policy Reforms in Nigeria

Ayodele Odusola

No RP2006-03, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

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.

Keywords: Public administration; Taxation; Law and legislation (Taxation) (search for similar items in EconPapers)
Date: 2006
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Citations: View citations in EconPapers (22)

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