Only the Powerless Pay Tax: A Historical Review of Tax Evasion and Avoidance in Southern Nigeria, 1900–2022
| dc.contributor.author | Afolabi A.S | |
| dc.date.accessioned | 2024-05-23T12:00:05Z | |
| dc.date.available | 2024-05-23T12:00:05Z | |
| dc.date.issued | 2024 | |
| dc.description.abstract | Tax evasion and avoidance have remained fundamental reasons for the gradual pace of development of Nigeria’s economy since the inception of colonial rule. This study examines the issues of tax evasion and avoidance in Nigeria, and the role of the gov ernment, the citizens and the enabling laws in the under-development of the Nigerian economy. To present credible evidence around the focus of the research, the study adopts historical research methods considering both secondary sources (textbooks, peer-reviewed journal articles and newspaper reports) and primary sources (archi val materials and oral interviews). The eventual findings of the paper indicate that some Nigerian groups frequently avoid paying their proportionate share of tax. The paper further finds that although tax reduction can help to reduce the incidence of tax evasion, resource-poor people frequently pay higher taxes than the wealthy, who commonly find ways to avoid paying their fair share of taxes; and also that tax officials manipulate tax rates in favour of rich clients. The study therefore concludes that tax evasion and avoidance will be mitigated if policymakers ensure that taxation is less arbitrary and burdensome | |
| dc.identifier.citation | Afolabi, A. S. (2024). Only the Powerless Pay Tax: A Historical Review of Tax Evasion and Avoidance in Southern Nigeria, 1900–2022. Afrika Focus, 37(1), 56-73. https://doi.org/10.1163/2031356x-20240104 | |
| dc.identifier.uri | https://brill.com/view/journals/afoc/37/1/article-p56_5.xml | |
| dc.identifier.uri | https://uilspace.unilorin.edu.ng/handle/123456789/14435 | |
| dc.language.iso | en | |
| dc.publisher | Brill | |
| dc.subject | economy | |
| dc.subject | tax evasion | |
| dc.subject | nigeria | |
| dc.subject | taxation | |
| dc.subject | tax aviodance | |
| dc.subject | underdevelopment | |
| dc.title | Only the Powerless Pay Tax: A Historical Review of Tax Evasion and Avoidance in Southern Nigeria, 1900–2022 | |
| dc.type | Article |