Challenges of Tax Administration Reforms in Nigeria
Tax administration reform refers to changes in the structure and processes of tax administration with a view to improving tax revenue generation.
Scholars have established the fact that effective taxation is a key determinant of national development (Burgess and Stern 1993; Moore 2013; Besley and Persson 2014). While advanced countries have done a fairly good job of their tax systems, developing countries are still grappling with underperforming tax systems. The major policy thrust in response to this challenge has been tax policy and tax administration reforms. Since taxation is a major tool for economic development, it can be argued that tax administration is a major component of public administration. It is not surprising that it is receiving a lot of attention from multilateral agencies (World Bank, IMF, United Nations, OECD, etc.). However, despite over 30 years of tax administration reforms in developing...
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