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Productivity of the Nigerian Tax System: 1970-1990

Author

Listed:
  • Ariyo, A.

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.

Suggested Citation

  • Ariyo, A., 1997. "Productivity of the Nigerian Tax System: 1970-1990," Papers 67, African Economic Research Consortium.
    • Handle: RePEc:fth:afrirc:67
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    Citations

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    Cited by:

    1. Odusola, Ayodele, 2006. "Tax Policy Reforms in Nigeria," UNDP Africa Economists Working Papers 307339, United Nations Development Programme (UNDP).
    2. Idowu, Lanloye Oluwasegun & Prof. Damagum, Y. M. & Obasa, Rotimi Sunday Mr., 2020. "Assessment of Horizontal Equity of Personal Income Tax in Nigeria," Thesis Commons p9geb, Center for Open Science.
    3. Richardson Kojo Edeme & Chigozie Nelson Nkalu & Benedict Azu & Sylvernus Chinedu Nwachukwu, 2016. "Alternative Specification and Estimation of Tax Revenue-Gross Domestic Product Relationship," Asian Journal of Economic Modelling, Asian Economic and Social Society, vol. 4(3), pages 134-141, September.
    4. Brima Ibrahim Baimba Kargbo & Adegbemi Festus O. Egwaikhide, 2012. "Tax Elasticity in Sierra Leone: A Time Series Approach," International Journal of Economics and Financial Issues, Econjournals, vol. 2(4), pages 432-447.
    5. Bassey Okon Ebi & Oluwafemi Ayodele, 2017. "Tax Reforms and Tax Yield in Nigeria," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 768-778.

    More about this item

    Keywords

    NIGERIA ; TAXATION;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus

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