Inprint: Main-steaming Good Governance into the Nigerian Tax Reform
This report is a culmination of the efforts being made by the good governance Africa (GGA) in developing a tax policy as a central element in Nigeria’s ongoing governance reform. The study seeks to bring to light key governance issues in the Nigerian tax system beyond the technical issues that have so far been emphasised in Nigeria’s tax reform efforts.
The publication used a survey which examined the governance variables as they affect taxation; strengthening the accountability of the (federal/state) government, strengthening government responsiveness, improving transparency in the budget process, using the Federal Inland Revenue Service as a model for modernising IT systems in other government agencies etc.
This study prescribed that a data-driven and information technology-based tax system is essential, citing the government’s TIN project, which must be implemented to grow the tax base and instill tax transparency and accountability.
The focus of this study is on tax administration and the underlying transparency, policy stability, predictability and tax authority’s relationship with society; a connection between taxation and governance. Concise, straight to the point and detailed, with pictoral, graphical and infographic illustrations, the publication is a good material for anyone looking to research into the Nigerian Tax Reform.
However, this report fails to deeply discuss the prospects of innovative and a sustainable pathway for tax registration and tracking, both from tax payers and the government, hence not encompassing and solution-centric.