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Legislative Entrepreneurship and Tax System in Nigeria: Prospects and Challenges

Nwabuatu, Emmanuel Nnajiubah. Ph.D

Abstract

The interface between legislative entrepreneurship and fiscal policy represents a critical dimension of institutional development in emerging economies. Consequently, this paper examines the nexus between legislative innovation and tax system reform in Nigeria, analysing how entrepreneurial legislative initiatives can address persistent challenges in tax administration, compliance, and revenue generation. Through critical examination of Nigeria's legislative landscape, the study identifies opportunities for transformative tax reforms while delineating institutional and operational constraints. The findings suggest that structured legislative entrepreneurship, coupled with technological integration and stakeholder collaboration, presents viable pathways for enhancing tax system effectiveness. The paper thus, concludes with evidence-based recommendations for optimizing legislative action in taxation matters.

Keywords

Legislative entrepreneurshiptax reformNigeriafiscal policyinstitutional change

References

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