IDEAS home Printed from https://ideas.repec.org/a/ris/jotaed/0021.html
   My bibliography  Save this article

National Tax Policy And Nigeria Tax System

Author

Listed:

Abstract

The Nigeria tax system has deteriorated due to use of outdated tax policies, laws and mode of administration. This prompted the emergence of a new document referred to as the National Tax Policy for use by tax administrators and tax payers in Nigeria. The study examined whether the National Tax Policy has significantly influence the Nigeria tax system and investigated whether the National Tax Policy has minimized the weaknesses affecting the Nigeria tax system. A qualitative research approach was adopted and the research design was exploratory. The National Tax Policy has chartered the road map of the country's drive to a competitive tax system globally which has enhanced the economic development of Nigeria. The study recommended that all stakeholders should comply with tax reforms initiatives, the National Tax Policy should be subjected to review from time to time, a tax regime with standard policy hub should be established to achieve desired objectives and the Nigeria government should endeavor to integrate taxation as a course into the school curriculum at all levels of education to create awareness.

Suggested Citation

  • Yemisi, Adedokun & Raman, Adetola & Ishola Rufus, Akintoye, 2019. "National Tax Policy And Nigeria Tax System," Journal of Taxation and Economic Development, Chartered Institute of Taxation of Nigeria, vol. 18(2), pages 139-146, September.
  • Handle: RePEc:ris:jotaed:0021
    as

    Download full text from publisher

    File URL: https://journal.citn.org/
    File Function: Full text
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:jotaed:0021. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniel Akanbi (email available below). General contact details of provider: https://edirc.repec.org/data/citnnea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.