An Empirical Analysis of Tax Reform in Nigeria - 1980 to 2004

Nwanne, T.F.I (2011) An Empirical Analysis of Tax Reform in Nigeria - 1980 to 2004. Journal of Banking, Finance and Development, 4 (1). pp. 239-246.

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Abstract

The study sought to evaluate the tax reforms carried out in Nigeria over time, paying particular attention to reforms that were undertaken from 1980 to 2004, to determine whether such reforms contributed to increased tax yield or productivity. Several earlier relevant works on tax reform were reviewed to provide a theoretical framework for the work. The specific and principal objective of the study was to investigate the factors that influence yield or productivity of the federal tax system in Nigeria, and how the yield or productivity could be improved.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
L Education > L Education (General)
Divisions: Faculty of Management and Social Sciences
Depositing User: GOUNI ICT
Date Deposited: 18 May 2018 11:19
Last Modified: 18 Jun 2019 12:53
URI: http://eprints.gouni.edu.ng/id/eprint/108

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