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Tax Administration and the Crisis of Public Infrastructure Provision: Towards a Public Interest-Oriented Tax Policy Regime in Nigeria

As a compulsory payment exacted from the people for government use, tax proceeds are expected to manifestbasic social values for the citizens as well as representative as possible. The Nigerian context depictsinfinitesimal applicability of tax revenue to the provision of social services in Nigeria. This performance crisismanifests in the absence of basic infrastructure, the tendency to evade tax payment and the impoverishment ofthe Nigerian people. The paper therefore, addresses fundamentally...

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UNO AGBOR 11 PAGES (7295 WORDS) Taxation Essay/Paper 0 Views 0 Orders