Research Publications

Asian Asian Umobong

  1. Author:  Leyira Christian Micah, Chukwuma Ebere, Asian Asian Umobong

Title: Tax System in Nigeria – Challenges and the Way Forward - Research Journal of Finance and Accounting -SSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 5, 2012


Abstract: This paper discusses the challenging issues affecting the tax system in Nigeria. It is characterized by lack of statistical data, poor tax administration, and inability to prioritize tax effort, multiplicity of taxes and increase in underground economy. It also proffer challenges so as to engender an efficient and effective tax regime in Nigeria.


Keywords: Tax system, challenges, administration.


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