Policy Administration in the Contemporary Nigerian Tax Environment

  • Saka Muhammed OlokoobaEmail author


The main objective of study in this chapter is a discussion on tax policy administration and incentives in the contemporary Nigerian Tax Environment. Thus, the chapter examines the features and characteristics of an effective tax policy administration as well as the problems confronting it in Nigeria. At the completion of the study in this chapter, readers are expected to

  1. i.

    to know the meaning of policy administration in relation to tax in Nigeria;

  2. ii.

    appreciate the features and characteristics of effective tax policy administration; and

  3. iii.

    be well-informed about the problems confronting an effective tax policy administration under the contemporary Nigerian tax environment as well as their solutions.


Relevant Authorities and References for Further Reading


  1. Chartered Institute of Taxation of Nigeria v. Institute of Chartered Accountant of Nigeria.: N.R.L.R 1 at p. 10 holden 1 (2013)Google Scholar


  1. Smith, A.: Wealth of the Nation. New York Bantam, DellGoogle Scholar
  2. Adedokun K.A.: Enforcement and Recovery of Income tax in Nigeria: Law Practice and Procedure. Corporate Transaction Limited Lagos (2010)Google Scholar
  3. Hornby A.S.: Oxford Advanced Learner Dictionary International Student edition, 7th edn. Oxford University Press, New York (1997)Google Scholar
  4. Ijaodola, R.: The tax certificate in Nigeria: the current problem. In: Abifarin, F. (ed.) Modern Trends in Tax, Law, and Administration and Practice in Nigeria. Juniper Publications, Makurdi (2013)Google Scholar
  5. Olokooba, S.M., Kareem, A.A., Adimula, B., Akintoye, A.: Tax education and mobilization. a means to sustainable development in Nigeria. In: Bondzi-Simpson, P.E. et al. (ed.) Law and Sustainable Development in Africa. Grosvenor House Publishing Ltd. UK (2012)Google Scholar


  1. Nangih, E., Idatoru, A.R., Kumah, L.J.: Voluntary assets and income declaration scheme (VAIDS) implementation in Nigeria: a case of an ‘executive order’ with many faces. J. Account. Financ. Manag. 4(6) (2018) (IIARD – International Institute of Academic Research and Development)Google Scholar
  2. Olokooba, S.M., Ali Chineye, F.: Tax enforcing of the self employed persons income in Nigeria: issues, challenges and solutions. Lead City Univ. Law J. 2(1) (2016)Google Scholar
  3. Olokooba, S.M., Kareem, A.A., Zakariyau, L.K.: Ambiguities in the Nigerian tax laws. Ife Juris Rev. (2014)Google Scholar


  1. Ipaye, A.: Tax collection and Government Responsibility under an International Economic Recession. Being a paper presented at the 1st Akwa-Ibom State Revenue summit, April 6–7 (2009)Google Scholar

Copyright information

© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  1. 1.Department of Business Law, Faculty of LawUniversity of IlorinIlorinNigeria

Personalised recommendations