Tax Administration and the Crisis of Public Infrastructure Provision: Towards a Public Interest-Oriented Tax Policy Regime in Nigeria

As a compulsory payment exacted from the people for government use, tax proceeds are expected to manifest
basic social values for the citizens as well as representative as possible. The Nigerian context depicts
infinitesimal applicability of tax revenue to the provision of social services in Nigeria. This performance crisis
manifests in the absence of basic infrastructure, the tendency to evade tax payment and the impoverishment of
the Nigerian people. The paper therefore, addresses fundamentally the implication of non-applicability of tax
revenue to manifest social welfare concerns of citizens to show why tax evasion is common in Nigeria. It
assumes frankly that fiscal administrators have deliberately lost track of the primary mission of taxation owing
largely to personal interest, evidenced in corrupt practices. Obviously, we need therefore, to re align taxation to
its primary objective. The starting point, the paper suggests, is the evolution of tax policy regime that is
humanistic and grossly oriented towards providing social infrastructure for public benefit in Nigeria.
Subscribe to access this work and thousands more
Overall Rating

0

5 Star
(0)
4 Star
(0)
3 Star
(0)
2 Star
(0)
1 Star
(0)
APA

AGBOR, U. (2018). Tax Administration and the Crisis of Public Infrastructure Provision: Towards a Public Interest-Oriented Tax Policy Regime in Nigeria. Afribary. Retrieved from https://afribary.com/works/tax-administration-and-the-crisis-of-public-infrastructure-provision-towards-a-public-interest-oriented-tax-policy-regime-in-nigeria-8285

MLA 8th

AGBOR, UNO "Tax Administration and the Crisis of Public Infrastructure Provision: Towards a Public Interest-Oriented Tax Policy Regime in Nigeria" Afribary. Afribary, 29 Jan. 2018, https://afribary.com/works/tax-administration-and-the-crisis-of-public-infrastructure-provision-towards-a-public-interest-oriented-tax-policy-regime-in-nigeria-8285. Accessed 27 May. 2024.

MLA7

AGBOR, UNO . "Tax Administration and the Crisis of Public Infrastructure Provision: Towards a Public Interest-Oriented Tax Policy Regime in Nigeria". Afribary, Afribary, 29 Jan. 2018. Web. 27 May. 2024. < https://afribary.com/works/tax-administration-and-the-crisis-of-public-infrastructure-provision-towards-a-public-interest-oriented-tax-policy-regime-in-nigeria-8285 >.

Chicago

AGBOR, UNO . "Tax Administration and the Crisis of Public Infrastructure Provision: Towards a Public Interest-Oriented Tax Policy Regime in Nigeria" Afribary (2018). Accessed May 27, 2024. https://afribary.com/works/tax-administration-and-the-crisis-of-public-infrastructure-provision-towards-a-public-interest-oriented-tax-policy-regime-in-nigeria-8285

Document Details
Field: Taxation Type: Paper 11 PAGES (7295 WORDS) (pdf)