Tax assignment and revenue sharing in Nigeria: challenges and options

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dc.contributor.authorRapu, S.C.
dc.date.accessioned2018-06-19T15:16:02Z
dc.date.available2018-06-19T15:16:02Z
dc.date.issued2006-03
dc.description.abstractThis paper builds on the history, as well as, the current legal framework of tax assignment and revenue-sharing in Nigeria to identify the challenges while also drawing from the theoretical framework for policy options which will provtde for a stable federal system in Nigeria. The paper recommended among others the strengthening of states internal revenue bases, adjustments on the vertical and hoizontal revenue-shaing formula, and effective compliance with the allocation of the mandatory 10% of states' intemally generated revenue. The paper concludes that changes to the existing tax assignment and revenue-sharing arrangements will go a long way in protecting our nascent democracy.en_US
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dc.description.provenanceApproved for entry into archive by Ifeanyichukwu Ohaju (ifohaju@gmail.com) on 2018-06-19T15:12:21Z (GMT) No. of bitstreams: 1 Tax Assignment and Revenue Sharing in Nigeria challenges and options.pdf: 14145020 bytes, checksum: f2db813b3fafda5f1d22f8d32f0dc921 (MD5)en
dc.description.provenanceApproved for entry into archive by Ifeanyichukwu Ohaju (ifohaju@gmail.com) on 2018-06-19T15:15:52Z (GMT) No. of bitstreams: 1 Tax Assignment and Revenue Sharing in Nigeria challenges and options.pdf: 14145020 bytes, checksum: f2db813b3fafda5f1d22f8d32f0dc921 (MD5)en
dc.description.provenanceMade available in DSpace on 2018-06-19T15:16:02Z (GMT). No. of bitstreams: 1 Tax Assignment and Revenue Sharing in Nigeria challenges and options.pdf: 14145020 bytes, checksum: f2db813b3fafda5f1d22f8d32f0dc921 (MD5) Previous issue date: 2006-03en
dc.description.sponsorshipCentral Bank of Nigeriaen_US
dc.identifier.citationRapu, S. C. (2006). Tax assignment and revenue sharing in Nigeria: challenges and options. Economic and Financial Review, 44 (1), 1-44.en_US
dc.identifier.issn1957-2968
dc.identifier.urihttp://repo.cbn.gov.ng/jspui/handle/123456789/179
dc.language.isoenen_US
dc.publisherResearch Department, Central Bank of Nigeriaen_US
dc.relation.ispartofseriesEconomic and Financial Review;Vol. 44, No. 1
dc.subjectFederalism,en_US
dc.subjectConstitution,en_US
dc.subjectInter-Governmental fiscal relations,en_US
dc.subjectTax assignments,en_US
dc.subjectRevenue-Sharing,en_US
dc.subjectFiscaI imbalancesen_US
dc.titleTax assignment and revenue sharing in Nigeria: challenges and optionsen_US
dc.typeArticleen_US

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