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The Impact of Tax Reform on Revenue Generation in Nigeria

Usman Ibrahim Zwal, Samauna Nuhu, Alhaji Kawugana, Usman Adamu Ibrahim

Abstract

This study examines the impact of tax reforms on revenue generation in Nigeria over the past two decades. Tax reform initiatives have been central to Nigeria’s efforts to diversify government revenue sources, improve tax compliance, and reduce dependence on oil revenues. Using a mixed- method approach combining quantitative analysis of revenue data and qualitative interviews with tax officials and taxpayers, the study assesses the effectiveness of reforms such as the introduction of the Value Added Tax (VAT), electronic tax administration, and changes in tax policy. Results show that tax reforms have significantly increased government revenue, but challenges such as inadequate enforcement, tax evasion, and infrastructural deficits remain. The paper concludes with policy recommendations to enhance tax administration and broaden the tax base.

Keywords

Tax ReformRevenue GenerationNigeriaTax ComplianceTax Administration

References

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