Synonyms
Definition
Tax administration reform refers to changes in the structure and processes of tax administration with a view to improving tax revenue generation.
Introduction
Scholars have established the fact that effective taxation is a key determinant of national development (Burgess and Stern 1993; Moore 2013; Besley and Persson 2014). While advanced countries have done a fairly good job of their tax systems, developing countries are still grappling with underperforming tax systems. The major policy thrust in response to this challenge has been tax policy and tax administration reforms. Since taxation is a major tool for economic development, it can be argued that tax administration is a major component of public administration. It is not surprising that it is receiving a lot of attention from multilateral agencies (World Bank, IMF, United Nations, OECD, etc.). However, despite over 30 years of tax administration reforms in developing...
This is a preview of subscription content, log in via an institution to check access.
References
Besley T, Persson T (2014) Why do developing countries tax so little? J Econ Perspect 28(4):99–120. https://doi.org/10.1257/jep.28.4.99
Bird R (1989) The administrative dimensions of tax reforms in developing countries. In: Gillis M (ed) Tax reform in developing countries. Duke University Press, Durham
Burgess R, Stern N (1993) Taxation and development. J Econ Lit 31(2):762–830
Cobham A (2014) Nigeria’s upward revision of GDP should sound alarm on tax-to-GDP-ratio. Retrieved from www.cgdev.org/blog/nigeria-upward-revision-gdp-should-sound-alarm-tax-gdp-ratio on 25/01/2015
Everest-Phillips M (2010) State-building taxation for developing countries: principles for reform. Dev Policy Rev 28(1):75–96
Fjeldstad O-H (2014) Tax and development: donor support to strengthen tax systems in developing countries. Public Adm Dev 34:181–192. https://doi.org/10.1002/pad.1676
IMF (2015) Nigeria: selected issues paper, IMF country reports NO.15/85. IMF publication services, Washington, DC
Jenkins GP, Kuo C-Y, Shukla GP (2000) Tax analysis and Revenue forecasting: issues and technicalities. Harvard University Institute for International Development, Boston
Kaldor N (1963) Will underdeveloped countries learn to tax? Foreign Aff 41(2):410–419
Mascagni G, Moore M, McCluskey R (2014) Tax revenue mobilization in developing countries: issues and challenges. European Union. Policy Department, Dg, external policies. Available at www.europarl.europa.eu/activities/committees/studies.do.language=EN
Moore M (2013) Obstacles, to increasing tax revenues in low income countries. ICTD working paper 15
Okonjo-Iweala N (2014) In my view: development depends on realizing the potential of taxation. OECD Insights. Retrieved from www.Oecd insights.org/2014/10/09/in-my-view-development-depends-on-realizing-the-potential-of-taxation
Umar MA, Derashid C, Idawati I (2017) What is wrong with the fiscal social contract of taxation in developing countries: a dialogue with self-employed taxpayers in Nigeria. Sage Open 7(4):1–11. https://doi.org/10.1177/2158244017745114
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2019 Springer Nature Switzerland AG
About this entry
Cite this entry
Umar, M.A. (2019). Challenges of Tax Administration Reforms in Nigeria. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_3643-1
Download citation
DOI: https://doi.org/10.1007/978-3-319-31816-5_3643-1
Received:
Accepted:
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-31816-5
Online ISBN: 978-3-319-31816-5
eBook Packages: Springer Reference Economics and FinanceReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences