The Roles of Service Delivery and Good Governance in Institutionalization of Taxation in Nigeria: an Analytical Perspective

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66JOF

The Roles of Service Delivery and Good Governance in Institutionalization of Taxation in Nigeria: an Analytical Perspective

Dr. Festus O
Dr. Festus O
Egwaikhide
Egwaikhide
Elijah A. P. Udoh
Elijah A. P. Udoh University of Calabar, Calabar, Nigeria
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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.

The Roles of Service Delivery and Good Governance in Institutionalization of Taxation in Nigeria: an Analytical Perspective

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.

Dr. Festus O
Dr. Festus O
Egwaikhide
Egwaikhide
Elijah A. P. Udoh
Elijah A. P. Udoh University of Calabar, Calabar, Nigeria

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Elijah A. P. Udoh. 1970. “. Unknown Journal GJMBR Volume 12 (GJMBR Volume 12 Issue 5): .

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The Roles of Service Delivery and Good Governance in Institutionalization of Taxation in Nigeria: an Analytical Perspective

Dr. Festus O
Dr. Festus O
Egwaikhide
Egwaikhide
Elijah A. P. Udoh
Elijah A. P. Udoh University of Calabar, Calabar, Nigeria

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