Tax Assignment and Revenue Sharing in Nigeria: challenges and options

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dc.contributor.authorRapu, S.C.
dc.date.accessioned2018-03-26T08:26:09Z
dc.date.available2018-03-26T08:26:09Z
dc.date.issued2006-03
dc.description.abstractThis paper build 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 provide for a stable federal system in Nigeria. The paper recommended among others the strengthening of states internal revenue bases, adjustments on the vertical and horizontal revenue-sharing formula, effective compliance with the allocation of the mandatory 10% of states’ internally 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
dc.description.provenanceSubmitted by Mary Ndubuisi (ndimay@gmail.com) on 2018-03-20T09:36:28Z No. of bitstreams: 1 Pages from CBN ECONOMIC AND FINANCIAL REVIEW OF MARCH 2006-2 S.C. Rapu.pdf: 278939 bytes, checksum: c919e5e7a6eeb6adb9c1fbc37dd8b59a (MD5)en
dc.description.provenanceApproved for entry into archive by Ifeanyichukwu Ohaju (ifohaju@gmail.com) on 2018-03-26T08:23:47Z (GMT) No. of bitstreams: 1 Pages from CBN ECONOMIC AND FINANCIAL REVIEW OF MARCH 2006-2 S.C. Rapu.pdf: 278939 bytes, checksum: c919e5e7a6eeb6adb9c1fbc37dd8b59a (MD5)en
dc.description.provenanceApproved for entry into archive by Ifeanyichukwu Ohaju (ifohaju@gmail.com) on 2018-03-26T08:25:59Z (GMT) No. of bitstreams: 1 Pages from CBN ECONOMIC AND FINANCIAL REVIEW OF MARCH 2006-2 S.C. Rapu.pdf: 278939 bytes, checksum: c919e5e7a6eeb6adb9c1fbc37dd8b59a (MD5)en
dc.description.provenanceMade available in DSpace on 2018-03-26T08:26:09Z (GMT). No. of bitstreams: 1 Pages from CBN ECONOMIC AND FINANCIAL REVIEW OF MARCH 2006-2 S.C. Rapu.pdf: 278939 bytes, checksum: c919e5e7a6eeb6adb9c1fbc37dd8b59a (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), 1-44en_US
dc.identifier.issn1957-2968
dc.identifier.urihttp://repo.cbn.gov.ng/jspui/handle/123456789/132
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.subjectTax Assignments,en_US
dc.subjectInter-Governmental Fiscal Relations,en_US
dc.subjectConstitution,en_US
dc.subjectFiscal Imbalancesen_US
dc.subjectRevenue-Sharing,en_US
dc.titleTax Assignment and Revenue Sharing in Nigeria: challenges and optionsen_US
dc.typeArticleen_US

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