REFORMING DEFICIENCIES IN NIGERIA'S TAX ADMINISTRATION USING BEST GLOBAL PRACTICES

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dc.contributor.authorSa'adu, Hafsat Iyabo
dc.date.accessioned2023-05-17T09:34:46Z
dc.date.available2023-05-17T09:34:46Z
dc.date.issued2016
dc.description.abstractDue to the failing economy of several countries of the world, including developed and developing economics, there has been urgent and pressing need for a sustainable source of revenue to fund the economy. Several countries of the world have identified and operated taxation as a dependable and lasting source of revenue for the nations' economy, Nigeria inclusive. Nigeria at present is experiencing vast decline in its revenue generation and the Gross Domestic Product (GDP as well as the living standard of the citizenry is exponentially declining mainly because of the fall in international price of crude oil. Crude oil has been, for over five decades. the main source of sustaining and growingthe Nigerian economy. Nigeria has a nation can only exploit the economic benefits laden in taxation as a means of generating immense revenue for sustaining and growing the economy. This has been evident in countries like Ireland, Denmark, Germany and France, where taxation contributes massively to the economics of the various countries, as reflected in their Gross Domestic Products (GDP). The viability of taxation in Nigeria, just like in any country, is however dependent on the effectiveness and adequacy of the tax administration system. A country’s taxation returns cannot go beyond its tax administrative proficiency. As such, in paying proper attention to taxation in the country, there is an unequivocal need to ensure effectiveness and efficiency in the administration of tax. This has been the bases for immense revenue generation through tax in most advanced countries, and must also be optimized in the Nigerian tax system and this is what the study sets out to achieve.en_US
dc.identifier.citationVol 36en_US
dc.identifier.issn199-0576
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/10294
dc.language.isoenen_US
dc.publisherFACULTY OF LAW AHMADU BELLO UNIVERSITY, ZARIAen_US
dc.relation.ispartofseries;210-224
dc.subjectREFORMING, DEFICIENCIES, TAX ADMINISTRATION, BEST, GLOBAL, PRACTICES.en_US
dc.titleREFORMING DEFICIENCIES IN NIGERIA'S TAX ADMINISTRATION USING BEST GLOBAL PRACTICESen_US
dc.title.alternativeAHMADU BELLO UNIVERSITY LAW JOURNALen_US
dc.typeArticleen_US

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