Tax Reform Bills and Public Service in Nigeria

Abstract

This study looks at the defects of the old Nigerian tax structure and the need for a reform of existing tax laws, to make it effective and reduce the payment burden on the low income earners. It captured the issues of efficiency and equity in optimal tax reform. The study adopted Progressive Taxation Theory in explaining the Tax Reform Bills. Objectives of the study include: to determine the likelihood of the tax reform achieving efficiency in tax administration in Nigeria, to ascertain the likely contributions of tax reform to socio-economic development in Nigeria, to suggest ways that will enhance tax administration in Nigeria. The source of data for the study is purely secondary. The study revealed among others, that the existing tax structure in Nigeria is not only obsolete but impeding growth and development. The study recommended among others, that the tax system in Nigeria needs overhauling in order to achieve the desired fiscal policy goals for the country.