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The history and development of tax in Nigeria – an overview
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2021
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| _version_ | 1867613579420631040 |
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| access_status_str | Open Access |
| author2 | Du Preez, Hanneke |
| author_browse | Du Preez, Hanneke |
| author_facet | Du Preez, Hanneke |
| collection | Thesis |
| dc_rights_str_mv | © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/80434 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:23.596Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/80434 The history and development of tax in Nigeria – an overview Du Preez, Hanneke u67018841@tuks.co.za Dekker, Nicolaas Marthinus UCTD Mini Dissertation (MCom (Taxation))--University of Pretoria, 2020. Background: Nigeria is the country with the largest population in Africa (Worldometers, 2020). Its more than 206 million inhabitants speak more than 521 languages and it recently surpassed South Africa as the country with the largest GDP on the continent (Beeld, 2020:15). As the country has such a large footprint in the economics of the continent, the way it deals with the collection of taxes is of interest for the study of tax on the continent. Main purpose of study: Taxation is not a new phenomenon as the major source of revenue to the Nigerian government, prior to the occupation of British colonists. The question has always been whether tax revenue had been effectively utilised for the economic development of the country. The main purpose of this study is to trace the historical background of taxation in Nigeria by investigating the history of the development of tax in Nigeria during the three main phases of its existence, i.e. the period before colonisation, the period when the country was part of the British Empire and the period after it gained its independence. The study also investigates problems and challenges regarding tax collection in Nigeria and concludes with views on how to improve the system for taxation to be used effectively and efficiently in pursuit of economic development. Method: A large number of sources in the form of peer-reviewed published articles in academic journals and books on the topic were studied, analysed and systematically reviewed in order to understand the general history and concept of tax, the constitutional development of Nigeria, with emphasis on the changes in laws pertaining to taxes, the administration of taxes during the different political phases in the history of the country, the various attempts to reform the tax system and views to improve the system. Findings: The scholarly books and articles consulted and analysed emphasised the complexity of Nigerian society as a whole and the challenges this diversity presents to the government of the day in order to establish an efficient and effective tax system, from before colonisation to the present day. Conclusions: Due to various complex issues, such as the cultural differences in the country, a large informal sector, rampant tax evasion and corruption, a decay in the rule of law, constant political turmoil and lack of stability in the government the attempts at reforming the tax system and improving the structures have largely been unsuccessful. The government has not been able to collect sufficient taxes to efficiently and effectively administer the day-to-day running of the country and establishing and maintaining a strong infrastructure. pt2021 Taxation MCom (Taxation) Unrestricted 2021-06-22T12:29:04Z 2021-06-22T12:29:04Z 2021/04/28 2020 Mini Dissertation Dekker, NM 2020, The history and development of tax in Nigeria – an overview, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/80434> http://hdl.handle.net/2263/80434 en © 2021 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD The history and development of tax in Nigeria – an overview |
| title | The history and development of tax in Nigeria – an overview |
| title_full | The history and development of tax in Nigeria – an overview |
| title_fullStr | The history and development of tax in Nigeria – an overview |
| title_full_unstemmed | The history and development of tax in Nigeria – an overview |
| title_short | The history and development of tax in Nigeria – an overview |
| title_sort | history and development of tax in nigeria an overview |
| topic | UCTD |
| url | http://hdl.handle.net/2263/80434 |