Recent reforms in personal income taxation in Nigeria.

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dc.contributor.authorOsakwe, J. O.
dc.date.accessioned2018-10-25T08:38:38Z
dc.date.available2018-10-25T08:38:38Z
dc.date.issued1999-09
dc.description.abstractThe recent reform of Individual Income Taxation in Nigeria entails generous tax reliefs and allowances granted to tax payers. The reform aims at increasing the disposable income of workers so that they can adjust for the impact of inflation and the rising cost of living. Other objectives of the reform include alleviation of poverty, redistribution of income and promotion of economic development. The paper examined in detail the extent to which these objectives have been achieved by the reform. The study showed that the increase in the disposable income of workers particularly in the low income group was too insignificant to enhance their purchasing power to a level that would enable them to combat the rising cost of living or alleviate poverty.en_US
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dc.description.provenanceApproved for entry into archive by Ifeanyichukwu Ohaju (ifohaju@gmail.com) on 2018-10-25T08:38:30Z (GMT) No. of bitstreams: 1 Recent reforms in personal income taxation in nigeria.pdf: 418624 bytes, checksum: 381aa93c28ea19480effd98bc8cd6a89 (MD5)en
dc.description.provenanceMade available in DSpace on 2018-10-25T08:38:38Z (GMT). No. of bitstreams: 1 Recent reforms in personal income taxation in nigeria.pdf: 418624 bytes, checksum: 381aa93c28ea19480effd98bc8cd6a89 (MD5) Previous issue date: 1999-09en
dc.description.sponsorshipCentral Bank of Nigeriaen_US
dc.identifier.citationOsakwe, J. O. (1999). Recent reforms in personal income taxation in Nigeria. Economic and Financial Review, 37(3), 18-43.en_US
dc.identifier.issn1957 - 2968
dc.identifier.urihttp://repo.cbn.gov.ng/jspui/handle/123456789/522
dc.language.isoenen_US
dc.publisherCentral Bank of Nigeria, Research Department.en_US
dc.relation.ispartofseriesVol. 37;No. 3
dc.subjectPersonal income taxen_US
dc.subjectNigeriaen_US
dc.subjectTax reformen_US
dc.titleRecent reforms in personal income taxation in Nigeria.en_US
dc.typeArticleen_US

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