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VOL. 12, ISSUE 3 (2026)
An overview of development of taxation and tax laws in Nigeria
Authors
ODIBO Akpobome Philip
Abstract
Tax like law evolve overtime and at every
point new tax laws are developed to provide for new areas of income creation. The
essence is not just to collect taxes but to generate adequate revenue for the
government. Thus, the legal and administrate frame work for taxation need
periodic review to fill gaps and voids in existing tax laws and also make
provision for new areas of income creation. The aim of this work is to examine
the legal and administrative frame work of tax laws in Nigeria as a bedrock of
revenue generation to the Nigerian government; with intention to identifying
the loop holes in existing tax laws and administrative lapses. The researcher
observed, apart from evasive attitude of tax payers, corruption and other vices
leaning on ineffective laws culminated in revenue losses to the government. There
is therefore, an urgent need to make adequate provision in the tax law not only
to make tax payers pay more taxes but also to create a well-planned
administrative authority with the backing of the law. This is essential to
reduce tax avoidance and evasion, connivance between tax payers and tax
collectors. It is hope that if potent laws are put in place even political
actors will find it difficult to influence tax administration and will reduce
the incidence of cronnism and patronage. This research work has contributed to
knowledge as it has established that there is need to strengthen tax laws for
effective tax administration in Nigeria.
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Pages:16-20
How to cite this article:
ODIBO Akpobome Philip "An overview of development of taxation and tax laws in Nigeria". International Journal of Law, Vol 12, Issue 3, 2026, Pages 16-20
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