The Effects of Pseudo-Taxation Politics on the Implementation of Tax Reform Policies: The Nigerian Experience

Eze Kierian Tochukwu; Ideobodo Nwafor-Orizu

The Effects of Pseudo-Taxation Politics on the Implementation of Tax Reform Policies: The Nigerian Experience

Eze Kierian Tochukwu * §

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Ideobodo Nwafor-Orizu §

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University of Nigeria

The Effects of Pseudo-Taxation Politics on the Implementation of Tax Reform Policies: The Nigerian Experience

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Abstract

Taxation is a viable fiscal policy employed by government to attain economic stability and foster development. The world societal economies are under pressure to reduce poverty, create employment, maintain peace and foster development. With the government being the machinery through which all these could be accomplished, yet having insufficient fund to deliver these social services; there is need for the citizens to render financial support in proportion to their revenue to government, so that these obligations of the government will be rightly fulfilled. This is what taxation entails. However, there have been several cases of tax evasion, tax avoidance and complaints against Nigerian taxation system prompting the reformation of the Nigerian tax policies. In spite of these reforms, it seems the issue of tax evasion and avoidance is on the increase. Many previous literatures have studied the reasons for inefficiency of taxation system despite the tax policy reform, but not much has been said about how the influence of false taxation politics played by the politico-economic elites and tax revenue collectors affects the implementation of the tax reform policies.

References

11 Cites in Article

Reference Format

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Eze Kierian Tochukwu, Ideobodo Nwafor-Orizu. 2019. "The Effects of Pseudo-Taxation Politics on the Implementation of Tax Reform Policies: The Nigerian Experience". Global Journal of Management and Business Research - C: Finance GJMBR-C Volume 19 (GJMBR Volume 19 Issue C2).

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GJMBR Volume 19 Issue C2

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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Classification

GJMBR-C Classification JEL Code: H21

Submission ReceivedDecember 10, 2018
Peer Review Double Blind
Handling Editor
Accepted December 31, 2018
Published January 15, 2019

Version of record

v1.2

Issue date

March 23, 2019

Language

English

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Article Matrices

Total Score: 102

Country: Nigeria

Subject: Global Journal of Management and Business Research - C: Finance

Authors: Eze Kierian Tochukwu, Ideobodo Nwafor-Orizu (PhD/Dr. count: 0)

View Count (all-time): 303

Total Views (Real + Logic): 1130

Total Downloads (simulated): 71

Publish Date: 2019 01, Tue

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Total Views: 1.1K

Total Downloads: 71

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