Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

NATIONAL TAX POLICY AND NIGERIA TAX SYSTEM

Description

NATIONAL TAX POLICY AND NIGERIA TAX SYSTEM

Authors

Adedokun Yemisi, Adetola Raman and Akintoye Ishola Rufus

Abstract

The Nigeria tax system has deteriorated due to use of outdated tax policies, laws and mode of administration. This prompted the emergence of a new document referred to as the National Tax Policy for use by tax administrators and tax payers in Nigeria. The study examined whether the National Tax Policy has significantly influence the Nigeria tax system and investigated whether the National Tax Policy has minimized the weaknesses affecting the Nigeria tax system. A qualitative research approach was adopted and the research design was exploratory. The National Tax Policy has chartered the road map of the country's drive to a competitive tax system globally which has enhanced the economic development of Nigeria. The study recommended that all stakeholders should comply with tax reforms initiatives, the National Tax Policy should be subjected to review from time to time, a tax regime with standard policy hub should be established to achieve desired objectives and the Nigeria government should endeavor to integrate taxation as a course into the school curriculum at all levels of education to create awareness.

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