Please use this identifier to cite or link to this item:
https://library.cbn.gov.ng:8443/jspui/handle/123456789/179| Title: | Tax assignment and revenue sharing in Nigeria: challenges and options |
| Authors: | Rapu, S.C. |
| Keywords: | Federalism, Constitution, Inter-Governmental fiscal relations, Tax assignments, Revenue-Sharing, FiscaI imbalances |
| Issue Date: | Mar-2006 |
| Publisher: | Research Department, Central Bank of Nigeria |
| Citation: | Rapu, S. C. (2006). Tax assignment and revenue sharing in Nigeria: challenges and options. Economic and Financial Review, 44 (1), 1-44. |
| Series/Report no.: | Economic and Financial Review;Vol. 44, No. 1 |
| Abstract: | This paper builds 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 provtde for a stable federal system in Nigeria. The paper recommended among others the strengthening of states internal revenue bases, adjustments on the vertical and hoizontal revenue-shaing formula, and effective compliance with the allocation of the mandatory 10% of states' intemally 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. |
| URI: | http://library.cbn.gov.ng:8092/jspui/handle/123456789/179 |
| ISSN: | 1957-2968 |
| Appears in Collections: | Economic and Financial Review |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Tax Assignment and Revenue Sharing in Nigeria challenges and options.pdf | 13.81 MB | Adobe PDF |  View/Open |
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