Journal of Economics and Economic Education Research (Print ISSN: 1533-3590; Online ISSN: 1533-3604)


Cross Study on Tax Gap and Infrastructure: Lessons from Nigeria

Author(s): Shonal Rath

Every country wishes to have state-of-the-art infrastructure that will ensure that its inhabitants live a meaningful and pleasant existence; such amenities include power, education, enough protection of lives and property, a good transportation system, and access to a good health-care system. A country's degree of infrastructure development will decide whether it is classified as developed or developing. Taxation has been identified as the most secure method of funding infrastructure development. Because of the tax deficit, the government has been unable to raise the necessary funds to fund capital projects. This study was required by a lack of data on the estimated Companies Income Tax Gap (CITG) and Customs and Excise Duty Tax Gap (CEDTG). Ex post facto research was used in this study. The study's population was companies that paid income tax, customs duty, and excise duty in Nigeria over a 38-year period (1981–2018).

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