AN APPRAISAL OF THE TAX REFORMS UNDER THE AHMED TINUBU’S ADMINISTRATION IN NIGERIA

AFAM-ANI, KAOSISOCHUKWU MAURA ADAOBI (2026) AN APPRAISAL OF THE TAX REFORMS UNDER THE AHMED TINUBU’S ADMINISTRATION IN NIGERIA. Other thesis, GODFREY OKOYE UNIVERSITY.

Text Afam-Ani Kaosisochukwu M.A.-full project .docx Download (3MB)

Abstract

ABSTRACT Taxation is a fundamental instrument of governance because it provides the legal and financial basis through which the state raises revenue for public administration, infrastructure, social services and economic development. In Nigeria, however, the tax system has been weakened by multiplicity of taxes, overlapping institutions, low compliance, weak coordination among institutions, and disputes over taxing powers within the federal structure. These problems have made tax reform an issue in the fiscal and legal development in Nigeria. Against this background, the administration of President Bola Ahmed Tinubu introduced a comprehensive tax reform agenda which is aimed at restructuring the legal and institutional framework for taxation in Nigeria. This project examines the Tax Reforms under Ahmed Tinubu’s Administration in Nigeria. The objectives include; to assess Tax Reforms under Ahmed Tinubu’s Administration in Nigeria; to assess the impacts of the Tax Reforms under Ahmed Tinubu’s Administration in Nigeria; to assess the challenges in the implementation of the Tax Reforms. This project adopts a doctrinal methodology. It relies on statutes, judicial authorities, policy documents, textbooks, journal articles, professional commentaries and other secondary sources. This project finds that the Tinubu tax reforms represent an attempt to modernise tax system in Nigeria. It simplifies the tax laws, improves coordination among revenue authorities, expands digital administration, strengthens dispute resolution and create mechanisms for taxpayer to lay complaint. However, the study also found that the success of the reforms depends on effective implementation, institutional capacity, taxpayer education, respect for limits in the constitution and preventing arbitrary enforcement. This project concludes that the reforms would improve tax administration and revenue generation. However, legitimacy depends on whether they balance fiscal efficiency with fairness, legality, transparency and taxpayer confidence.

Item Type:	Thesis (Other)
Subjects:	K Law > K Law (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Law
Depositing User:	MABEL AMAECHI
Date Deposited:	24 Jul 2026 11:21
Last Modified:	24 Jul 2026 11:21
URI:	http://eprints.gouni.edu.ng/id/eprint/5925

Actions (login required)

View Item