NWEKE, Clement (2019) TAXATION AND SUSTAINABLE DEVELOPMENT IN NIGERIA, 2010 – 2019. GOUni Journal of Faculty of Management and Social Sciences, 9 (1). pp. 106-124. ISSN 2550-7265
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Abstract
The study analyses “Taxation and Sustainable Development in Nigeria, 2010 – 2019” in post-COVID-19 era. It sets out to discover how the current fiscal federalism impacted on taxation for sustainable national development in Nigeria between 2010 and 2019. It also aims to investigate how taxation was applied as a measure for the provision of infrastructure to incentivize compliance towards sustainable national development for the period of the study. Theoretical rationale for analysis of the study is Ability Theory postulated by Arthur Cecil Pigou (1943). The thesis of the theory is that taxation depends on ‘who should pay’ as well as ‘who should benefit’, and could be used to explain taxation in Nigeria. Observation method of data collection was applied relying on secondary sources while qualitative analysis with tables was adopted for the study. Indicators reveal that inverted fiscal federalism and discouraging tax system undermined revenue generation for sustainable national development for the period of the study. Moreover, government failed to adequately deploy revenue as measure for provision of infrastructure towards sustainable development in Nigeria and as a reward to incentivize compliance, which in turn encouraged tax evasion and avoidance as well as loss of investments. The study recommends devolution of power especially on the area of tax administration to the federating units in line with ideal fiscal federalism so as to adequately expand tax net and enforce tax laws. It further advocates expanded tax administration structure to capture all eligible taxpayers into the net as well as adequate and transparent use of revenue in the provision of infrastructure to incentivize compliance and enhance economic and social activities for a sustainable national development in postCOVID-19 Nigeria.
Item Type: | Article |
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Subjects: | J Political Science > JA Political science (General) |
Divisions: | Faculty of Management and Social Sciences |
Depositing User: | miss Sylvia Onyia |
Date Deposited: | 28 Aug 2025 13:08 |
Last Modified: | 28 Aug 2025 13:08 |
URI: | http://eprints.gouni.edu.ng/id/eprint/5359 |
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