Why don’t Nigerians pay taxes? One could write endlessly about the problems plaguing the Nigerian tax system, but it is important to remember the policy considerations listed in last week’s article. These policy considerations are vital to meet the requirements of a healthy public finance system; neutrality, efficiency, certainty, simplicity, effectiveness and fairness, as well as flexibility.
A few issues that plague the Nigerian tax system include multiplicity of taxes, complexity, a lack of statistical data, poor administration, distortionary and largely inequitable taxation laws that have limited application in the informal sector.
