ABSTRACT
Past documentations have revealed that revenue from taxes in
developed nations have high impact on its economic growth which clearly is seen
by the amenities provided by such nations. Thus the main objective of this
study is to explore the relationship between taxation in Nigeria and its
infrastructural development. Selected proxies of infrastructure and time series
of tax collection were analyzed using simple Regression analysis Model. The
findings reveal that taxes have a positive impact on Nigeria 's infrastructural
development, showing significant relationship. The utilization of the generated
revenue from taxes calls for serious concern, and requires a special attention
from policy makers, non-compliance with tax laws on the part of the tax payers
is a hindrance and ineffective administration of tax has given enough loop
holes for tax evasion, the consequence of which is poor revenue. The researcher
furthermore recommends among others that only skilled, professionals and trust
worthy hands be responsible for tax administration and the general public
should be educated right from the grass root on the importance of taxes to the
entire nation.
NWANKWO, C (2021). Impact Of Taxation On Infrastructural Development In Nigeria. Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-taxation-on-infrastructural-development-in-nigeria-7-2
CHIJIOKE, NWANKWO. "Impact Of Taxation On Infrastructural Development In Nigeria" Mouau.afribary.org. Mouau.afribary.org, 18 Nov. 2021, https://repository.mouau.edu.ng/work/view/impact-of-taxation-on-infrastructural-development-in-nigeria-7-2. Accessed 01 Nov. 2024.
CHIJIOKE, NWANKWO. "Impact Of Taxation On Infrastructural Development In Nigeria". Mouau.afribary.org, Mouau.afribary.org, 18 Nov. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-taxation-on-infrastructural-development-in-nigeria-7-2 >.
CHIJIOKE, NWANKWO. "Impact Of Taxation On Infrastructural Development In Nigeria" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-taxation-on-infrastructural-development-in-nigeria-7-2