Achieving sustainable development through tax harmonization: potentials, paradoxes and policy imperatives

  • Aniyie Ifeanyichukwu Azuka
Keywords: Tax, harmonization, sustainable development, Nigeria, economy.

Abstract

Using Nigeria as a case study, this article examines the efficacy of tax harmonization as an option for the achievement of two objectives: the integration of a developing country with other economies, and its sustainable development. It highlights the nexus between tax harmonization – a tax policy option – and sustainable development, as well as the potentials and paradoxes of tax harmonization. The article proceeds on the premise that striking the right balance between the multiplicity of policy options when designing and implementing tax policies is a great challenge for governments; tax harmonization can be adopted for diverse reasons; and the policy of harmonization within the tax sphere impacts on development of the state. The article discusses how practical barriers and challenges associated with implementing tax harmonization may be navigated through empirical information and/or research.

Keywords: Tax, harmonization, sustainable development, Nigeria, economy.

Section
Articles

Journal Identifiers


eISSN: 2467-8392
print ISSN: 2467-8406