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Tax structure and economic development: An infrastructural viewpoint

Publication Type: Journal article

Journal: Indian-pacific Journal Of Accounting And Finance

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Abstract

Underdevelopment in Nigeria was attributed to the governments’
inability to invest in infrastructure, social inclusion, creation of jobs and youth
empowerment, and improved the economy’s human capacity base. Therefore,
this study examines Nigeria’s tax structure and economic development from
the standpoint of infrastructural deficiencies. This study’s population consisted
of 4,200 tax practitioners, senior management staff of the Federal Inland
Revenue Service in Lagos State. Simultaneously, Taro Yamane’s formula was
used to determine the sample size of 365. Cronbach Alpha reliability
coefficients take values between 0.864 and 0.952, thus confirming the
reliability of data used. The study employed a survey research design using a
structured questionnaire administered to senior tax practitioners and senior
staff of the Federal Inland Revenue Service. A total of 85% of the
questionnaire administered were retrieved while descriptive and inferential
statistics were used for the data analysis. The study found that the tax
structure had a significant positive effect on infrastructure in Nigeria. The study
recommended that investors critically and objectively study and understand
the tax base dynamics and tax rates as they affect their taxable income from
their investment

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Okezie,U. SIYANBOLA,T. . (2020). Tax structure and economic development: An infrastructural viewpoint, 4 (), 14-14.

Okezie,U. SIYANBOLA,T. . "Tax structure and economic development: An infrastructural viewpoint" 4, no (), (2020): 14-14.

Okezie,U. and SIYANBOLA,T. and . (2020). Tax structure and economic development: An infrastructural viewpoint, 4 (), pp14-14.

OkezieU, SIYANBOLAT, . Tax structure and economic development: An infrastructural viewpoint. 2020, 4 ():14-14.

Okezie,Uhuaba , and SIYANBOLA,Trimisiu . "Tax structure and economic development: An infrastructural viewpoint", 4 . (2020) : 14-14.

O.Uhuaba & S.Trimisiu , "Tax structure and economic development: An infrastructural viewpoint" vol.4, no., pp. 14-14, 2020.

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