BASELINE STUDY ON TAX, TAX GAPS ANALYSIS AND TAXATION IN NIGERIA

BASELINE STUDY ON TAX, TAX GAPS ANALYSIS AND TAXATION IN NIGERIA

baseline study on TaxBASELINE STUDY ON TAX, TAX GAPS ANALYSIS AND TAXATION IN NIGERIA      CISLAC                                                                ISBN: 978-978-50222-1-6

 
The importance of an effective tax system cannot be overemphasised especially as it is linked to improved governance and overall development. This report is an attempt to provide a baseline which seeks to promote country, research-based policy advocacy that will be allied to media strategies, popular mobilisation and encouraging international pressure to stimulate policy and regulatory reforms which make tax systems more accountable, transparent, fair and pro-poor.
This study offers an opportunity to its readers to understand citizens’ perception of taxation and the gaps that can inform collective action in supporting the necessary reforms of tax policies and administration in Nigeria and shore up the nation’s capacity to mobilise more domestic resources from non oil taxes for the purpose of development while ensuring that the interests of the poor are adequately protected and service delivery commensurate to tax collected for efficient delivery and justice for all Nigerians irrespective of social status .
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