The Roles of Service Delivery and Good Governance in Institutionalization of Taxation in Nigeria: an Analytical Perspective
Keywords:
Taxation, Nigeria, Governance, Institution, Service Delivery
Abstract
This paper examines the key strategies for institutionalizing taxation in Nigeria. Using descriptive analysis the paper shows that tax collection in Nigeria is low and inefficient. Bulk of the revenue for financing government activities come from the proceeds from petroleum sales. However, there is prospect for taxation in Nigeria. Therefore, it is argued that taxation can be encouraged and made a national culture if good governance is achieved as the basis for prompt and effective service delivery.
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Published
2012-03-15
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Copyright (c) 2012 Authors and Global Journals Private Limited
This work is licensed under a Creative Commons Attribution 4.0 International License.