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Overview of the national tax policy and its implication for tax administration in Nigeria

Newman U. Richards


Taxation as a critical fiscal policy measure is a veritable tool, for social economic development which has been used by several countries in the world, to further their economic objectives. This study evaluates the effect of the National Tax Policy on tax administration in Nigeria. The National Tax Policy although identified the challenges of the Nigeria tax system, failed to provide workable solutions to address these challenges. For instance, it did not address the issue of lack of fiscal federalism in the distribution of taxing powers in the constitution, which has led to the proliferation and duplication of taxes in Nigeria. This paper recommends the amendment of the Constitution of the Federal Republic of Nigeria, 1999 to address the issue of fiscal federalism by expanding the taxing powers of State Governments.

Keywords: Taxation, Tax Law, Tax Policy, Tax Administration, Fiscal Federalism, Nigeria