Agbo, Elias Igwebuike (2020) TAX PALLIATIVE MEASURES AMIDST THE CORONAVIRUS PANDEMIC: A HARD CHOICE FOR AFRICAN COUNTRIES. EPRA International Journal of Multidisciplinary Research (IJMR), 6 (8). pp. 23-48. ISSN 2455-3662
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Abstract
Official development assistance (ODI) has ever been considered as an important source of finance for developing countries.However, the reduction to only five in 2018 of the number of countries within Europe that could achieve or exceed the United Nation’s ODI target is a clear signal that it is no longer a dependable source of development financing. Consequently, developing countries have necessarily shifted their interest to reforming and improving their tax polices and practice. Now, more than ever before, they consider taxation as a veritable instrument for state building and revenue mobilization. Nevertheless, to mitigate the harsh impact of the coronavirus pandemic on taxpayers, countries have been compelled to make the hard choice of adopting some tax palliative measures which might significantly reduce their revenue yields. The purpose of this paper is to appraise some of these palliative measures adopted African, particularly Nigeria. The study finds that the manner and extent that the Nigerian government has implemented the palliative measures were insufficient and in some cases impracticable and advised Nigeria to borrow a leaf from other countries.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Faculty of Management and Social Sciences |
| Depositing User: | mrs chioma hannah |
| Date Deposited: | 04 Oct 2021 10:58 |
| Last Modified: | 04 Oct 2021 10:58 |
| URI: | http://eprints.gouni.edu.ng/id/eprint/3199 |
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