ABSTRACT

This study was aimed at evaluating the IMPACT OF TAX REFORMS ON GOVERNMENT REVENUE AND ECONOMIC DEVELOPMENT IN NIGERIA. The term Government covers the three tiers of government in the Federal, state and local Government while the economic development covers both macro and micro economic development. The study as already highlighted was titled: IMPACT OF TAX REFORM ON GOVERNMENT REVENUE AND ECONOMIC DEVELOPMENT IN NIGERIA. The researcher used both qualitative and quantitative models of enquiry in order to analyse properly the issues raised. The approach adopted for this work was based on the premise that an appropriate research methodology was one that produced fairly a reasonable and reliable result of the objectives of study. In the course of this study data were collected from both primary and secondary sources, the primary source include the responses from questionnaire, while the historical abstraction from textbooks, Journals, published and unpublished materials were the base for secondary data. To guide the study four research questions and four research hypothesis were formulated. A review of literature was done to ensure social conclusion for the study. A structured questionnaire was developed and administered by the researcher to 190 respondents made up of households, tax consultants, tax administrators, corporate bodies and other stakeholders. For further confirmation of the result t-test were used to test the hypothesis therein, while table analysis were used for the research questions, some of the major findings were highlighted. Based on the findings, major recommendations are made