ANALYSIS OF THE CONTRIBUTION OF TAXATION TO REVENUE GENERATION IN NIGERIA SINCE INDEPENDENCE
ANALYSIS OF THE CONTRIBUTION OF TAXATION TO REVENUE GENERATION IN NIGERIA SINCE INDEPENDENCE
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Date
1992-12
Authors
YAHAYA, SALIHU DAN-ASABE
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Abstract
Taxation is aimed at enhancing the revenue base of a
nation through its contribution to the wealth of the economy.
The total tax revenue for each year however differs,
fluctuating from one year to another depending on how much
each source adds to the total tax revenue. The contribution
of each type of tax system is however dependent on many
factors prominent among them are the economic situation of
the time, government policies, emphasis effectiveness
and reliability of the assessment cum collection system
which all allows more tax revenue generation from one
source than another.
The financial impact of taxation to revenue has been
relatively high in Nigeria - about 70% each year. It was
however discovered that this contribution is not the
"optimum" and that a lot is still left to be desired
about this contribution. As the economy is going through
the period of economic recession, the need for a proper
evaluation of the contribution of this prime revenue
source cannot be over-emphasised. Some measures
are clearly useful for its improvement in
achieving its desired goal - "optimum tax revenue".
This is the/essence of analysing tax contribution to
revenue generation in Nigeria.
Description
BEING A RESEARCH PROJECT SUBMITTED TO THE POSTGRADUATE
SCHOOL, AHMADU RELLO UNIVERSITY, ZARIA IN
PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF
THE DEGREE OF MASTER OF BUSINESS ADMINISTRATION.
DEPARTMENT OF BUSINESS ADMINISTRATION,
AHMADU BELLO UNIVERSITY, ZARIA
DECEMBER, 1992
Keywords
ANALYSIS,, CONTRIBUTION,, TAXATION,, REVENUE, GENERATION,, NIGERIA, SINCE,, INDEPENDENCE