Tax Reforms and Revenue Generation in Nigeria: A Focus on Enugu State

Agbo, Elias Igwebuike (2024) Tax Reforms and Revenue Generation in Nigeria: A Focus on Enugu State. Innovations, 76. 1708- 1726.

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Abstract

For some time in the past, tax reforms have been implemented in Nigeria quite often as a strategy for improving revenue collection. That notwithstanding, Nigeria’s economy has remained in a state of distress for inadequacy of revenue. This study examines the extent to which tax reforms have boosted revenue generation in Nigeria, using historical research design and with particular attention to Enugu State. It finds that, though Nigeria’s tax revenue has shown a declining trend over the past decade, tax reforms in Nigeria have had positive and significant effect on revenue generation. It recommends that governments at federal and state levels should be resilient in implementing strategic reforms. Further, they should strive to obtain optimal commitments from the work force of their revenue agencies and deploy technology innovatively for automating their tax management and operational processes.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Management and Social Sciences
Depositing User: mrs chioma hannah
Date Deposited: 15 Oct 2025 15:22
Last Modified: 15 Oct 2025 15:22
URI: http://eprints.gouni.edu.ng/id/eprint/5570

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