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Social and Behavioral Sciences Commons™
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Articles 1 - 3 of 3
Full-Text Articles in Social and Behavioral Sciences
Appraising Nigeria's Tax Effort: A Comparative Econometric Analysis, Peter D. Golit
Appraising Nigeria's Tax Effort: A Comparative Econometric Analysis, Peter D. Golit
Economic and Financial Review
The article employs the conventional model of tax effort to appraise Nigeria’s tax performance in comparison to other counties of the West African Monetary Zone (WAMZ). The key objective of the study is to determine whether Nigeria is limited it its revenue collections by a low capacity to generate tax revenue by non-commitment-towards using the available tax capacity to fund public services. If the country has the capacity to increase tax revenue, what are the appropriate channels through which tax revenue can be increased. Empirical evidence suggests that Nigeria is not making the optimal of her taxable capacity as the …
Growth And Flexibility Of Federal Government Tax Revenue 1960 - 79, S. E. Omoruyi
Growth And Flexibility Of Federal Government Tax Revenue 1960 - 79, S. E. Omoruyi
Economic and Financial Review
The paper is divided into two parts. Part I discusses the growth of tax revenue including an analysis of shifts, if any, in revenue productivity of taxes or tax types. Part II outlines our flexibility co-efficients based largely on single equation, simple regression model.
Tax Reform: 1966-67, Research Department
Tax Reform: 1966-67, Research Department
Economic and Financial Review
This article examines tax reforms in Nigeria which was undertaken to restructure indirect and direct (individual and company). The article observed that the reform was undertaken because of the low current revenue which led to a shortfall in the calendar year budget equivalent of £178.8 million by 10.8 per cent. The drop in revenue was caused by a fall in demand for dutiable imports. Although current revenue fell, current expenditure rose by 13.0 per cent to £88.6 million, due mainly to a rise of about 67 per cent in public debt servicing and unplanned expenditures related to the political situation …