

Voluntary Tax Compliance in Nigeria: Now, Never, or Later?
The challenge of tax enforcement has been a recurring decimal in Nigeria. At the international plane, while the argument for tax enforcement generally oscillates between the voluntary compliance ideal on one hand and the command-control strategy on the other hand, this post will suggest that these two are not Nigeria's only options. Voluntary tax compliance is the concept by which taxable persons volunteer information relevant for appropriate taxation by tax authorities. Stud


Increasing Nigeria's Tax Revenue - Ten Ways to go
Since the discovery of oil, the Nigerian economy has been run almost solely on petrodollars. The fall in oil prices has propelled the government to revisit the issue of tax as a more sustainable means of funding infrastructure. But can the current design of Nigeria’s tax system maximally increase revenue? The tax to GDP ratio of 7% revealed by the rebasing of the Nigerian economy in 2014 confirmed a low revenue generation from tax. Increased tax revenue can be achieved, not