Tax Administration and Tax Compliance: A Critique of the Nigeria Perspective
Abstract
s The study empirically investigates the Nigerian tax administration and how it affects compliance levels in Nigeria. The study adopted empirical review approach. The study aimed at ascertaining the effectiveness of the Nigerian tax administration system, identifying the loopholes and strategizing the way forward. The study found that among other challenges facing the Nigerian tax administration are poor administration, multiplicity of tax, inability to prioritize tax efforts, regulatory challenges, structural problems in the economy, corruption and lack of reward system for compliance. In light of the aforementioned loopholes, the study recommended that tax authorities ensure effective and efficient tax administration, stable tax regulations, autonomy, use of computer technology to improve transparency and accountability among others.
Keywords
Tax AdministrationTax ComplianceNigerian Tax System
References
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