Agbo, Elias Igwebuike (2022) Contemporary Tax Controversies: Lessons from Developed Nations. GOUni Journal of Faculty of Management and Social Sciences, 10 (1). pp. 1-21. ISSN 2550-7265
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Contemporary Tax Controversies Lessons from Developed Nations.pdf Download (481kB) |
Abstract
One of the major challenges confronting tax jurisdictions all over the world is generating tax revenues that will at least be sufficient to take care of public sector expenditure requirements under an equitable, growth - friendly, fair and economically efficient tax system. A number of tax issues are currently being discussed globally in an effort to achieve that objective. Global taxes have also been proposed. This study intends to review those trending global tax matters with the aim of finding out what they are and how they are being addressed by developed countries. The materials for the study are obtained from peer-reviewed articles published in Research Gate, Goggle Scholar and Science Direct, among others, as well as publications by some public authorities and notable international organizations. It finds that the entire global tax system is far from being ideal. Several countries under the Globe are found putting a lot of strategies in place jointly and severally in an attempt to fix the global tax and international taxation challenges. Some international bodies like the Organization for Economic Co-operation and Development, the European Union, World Health Organization, the G-20, and others are equally lending their support to make the dream a reality. This study concludes that while some of the global tax proposals appear inappropriate or inadequately designed, others deserve serious attention.
| Item Type: | Article |
|---|---|
| Subjects: | A General Works > AC Collections. Series. Collected works |
| Divisions: | Faculty of Management and Social Sciences |
| Depositing User: | mrs chioma hannah |
| Date Deposited: | 23 Mar 2023 09:38 |
| Last Modified: | 23 Mar 2023 09:38 |
| URI: | http://eprints.gouni.edu.ng/id/eprint/3962 |
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