The Nigerian tax system has faced several challenges in recent times. Under current Nigerian law, taxation is enforced by the 3 tiers of government, i.e. federal, state, and local governments, with each having its sphere clearly spelt out in the Taxes and Levies (approved list for Collection) Decree, 1998.
Several contentious issues have plagued taxation in Nigeria in recent years, among them is the issue of the appropriate tax authority to administer several taxes, also there is the issue of multiple taxes administered by all the three tiers of government which sometimes imposes welfare cost.
Furthermore, the issue of the paucity of a data base, which contributes to tax avoidance in the country. The issue of corruption is still a perennial issue in the country; this reduces the confidence and trust of the taxpayers in discharging their…
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