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Tax Policy Reforms in Nigeria

By Ayodele Odusola


tax reform, Nigeria, administration

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  1. (2002). 104): Operation of Pay As You Earn (PAYE) Regulations
  2. (1996). Bank of Nigeria) (various years). Annual Reports and Statement of Accounts
  3. (2002). CITN Nigerian Tax Guide Statutes’. Lagos: The Chartered Institute of Taxation of Nigeria.
  4. (1999). Constitution of the Federal Republic of Nigeria’.
  5. (1997). Efficient Tax Collection and Effective Tax Administration in Nigeria’. Paper presented at a seminar organized by the University of Lagos Consultancy Services Otta,
  6. (2003). Fiscal Policy in Nigeria: Any Role for Rules?’. IMF Working Paper WP/03/155.
  7. (2001). Income Tax Law and Practice in Nigeria.
  8. (2003). Internally Generated Revenue at the Local Government: Issues and Challenges’.
  9. (2002). Kwara State Public Expenditure Review’. A Technical Report on State Public Expenditure Review in Nigeria Submitted to the World Bank.
  10. (1999). Monetary Fund
  11. (1997). Nigeria’s Fiscal Policy,
  12. (2003). on Tax Reform
  13. (1996). Price Effects of Value Added Tax in Nigeria’.
  14. (1997). Productivity of the Nigerian Tax System:
  15. (1999). Recent Reform in Personal Income Taxation in Nigeria’.
  16. (2000). Review of the Flow of Funds in the Nigerian Petroleum Sector’.
  17. (1999). Tax Incidence in Madagascar: An Analysis Using Household Data’. The World Bank Economic Review,
  18. (2002). Taxation and State Participation in Nigeria’s Oil and Gas Sector’.

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