Thesis on taxation in nigeria


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A Performance Analysis of Nigerian Tax Objectives Actualization: Evidence of 2000 – 2012

Email this article Login required. Email the author Login required. Hide Show all. Journal Help. Abstract This study has been conducted having the objective of assessing the effect of Value Added Tax on consumption behavior of Nekemte Town households. One can also invoke income differences between the country of origin and host countries, the labour market, cultural and linguistic proximity Lerch and Piguet, Some also mention economic crisis as an amplifier of population movements; prosperity is then seen as a human stabilizing factor Nganawara, According to this theory, just like internal migration, international migration is caused by geographical differences between labour supply and demand.

For others, however, the issue of migration is more related to structural causes acting globally and particularly in countries of origin: poverty, lack of work or low-paid jobs, overpopulation in the third world, wars, famines, environmental disasters, dictatorships and persecution of minorities, prompting more people to emigrate to the West. This argument is developed by Ambrosini 2. It is established that only socio-historical large scales are likely to cause significant migration flows, and not micro-or individual decisions Castells, ; Wallerstein, However, it is not our perspective of untimely wanderings or migrations as is often the case in the speeches of politicians, for whom the issue of migration has become a real syndrome.

All this is to justify that forced migration is generally explained by reasons of work and effects such as urban sprawl and rural areas.

Anyway, the issue of immigration is becoming a nightmare for states, insofar as it seems to jeopardize the national balance, especially in terms of income distribution, social, educative and health infrastructures, etc. This probably justifies the concept of selective immigration and admission quotas advocated by former French President, Nicolas Sarkozy. To this extent, the brain drain, a kind of migration of skills, seemed to be formally more and more encouraged, mainly in the current context of globalization.

However, considering the diversity of migration flows and the profile of migrants, we cannot uphold the widespread idea that tends to present migrants as poor residues of nomadic societies. We should recognize that fear, poverty, social or economic insecurity and instability in any society largely determine human mobility.

People leave their homelands for vital reasons such as the pursuit of well-being, prosperity, social harmony, better working conditions or career prospects. According to experts, future migrations will not be related to labour, hunger or disease, but mainly to climate disruption Victor, After an overview of these considerations, we can now look at the very concept of migration.

At this level, several complementary approaches are to be taken into account. No restriction is placed upon the distance of the move or upon the voluntary or involuntary nature of the act, and no distinction is made between external and internal migration" Lee, This view suggests that it is neither the absolute level of normal push nor pull factors which matters, but existing difference in relative attraction elements" Lucas, Due to the complexity of the migration phenomenon, the idea of a deliberate attempt to migrate should not be ignored.

Indeed, whatever the reasons, there is a decision to leave, stay or give in by facing challenges. Some migrations are forced. This was the case, for instance, of labour migration in the colonial period. In fact, for the French administrators of northern Cameroon, the purpose was to encourage people to come down from the mountains to the plains for an agricultural project. This policy continued even after independence, when the government encouraged the Kirdi a name given to non-Muslims and used in a different context to the inhabitants of mountainous areas in northern Cameroon and populations of mountainous zones and plains in the far north of Cameroon to move to the Benue Valley again for agricultural purposes Akam, It was largely forced migration, a form of requisition for labour and farms.

However, it was not closely related to taxes, although better agricultural production directly impacts farmers' tax capacities. It is very different from the rural exodus. The factors and actors of migration are quite complex.

Value Added Tax - A look at Nigeria's Tax System

Similarly, it is part of the overall process of globalization by linking human societies Baby-Collin, et al. This consideration is justified in many respects, especially against a background of economic distress. We have divergent views on the subject. Should we consider boundaries as impervious barriers, demarcation lines or links? Or should we consider them as sources of conflict and geostrategic issues? The very perception of borders has changed over time.

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Tax audit and tax productivity in Lagos state, Nigeria

For some, the word boundary in both French and English, expresses the idea front, if not of confrontation. But cities and frontier regions are primarily places of confrontation. Therefore, it must be understood in terms of a border zone but not a dividing line.

English terminology distinguishes frontier and boundary Kotek, 17; It follows then that:.

Effect of Tax Evasion on Economic Development of Yobe State, Nigeria

International borders of Central Africa are now reflecting a spatial grid inherited from colonial competitions. They cover state entities that have been invented or created by European powers a century ago, when the continent was divided by treaty promptly signed on the basis of uncertain maps. The introduction of colonial borders in the late nineteenth century in Africa has been accompanied by the brutal and arbitrary introduction of a European model of state and importation "of a territorial order and spatial planning straight out of a Westphalian model abusively universalized" Bennafla, The colonial diktat got the better of them, especially since it was a question of territorial marking, a kind of area of influence as a token of sovereignty and expression of genuine political and economic hegemony.

Clearly, it is true that the balkanization of Africa is recent and due to the borders inherited from colonization. However, it remains plausible that pre-colonial Africa was not immune to prevarications. Indeed, commercial rivalry and problems related to territorial conquests or other struggles perfectly illustrate the difficult issue of disputes over space or areas of influence.

Our study does not however attempt to survey these winding labyrinths of land seizures that are often causes of political conflicts. Because of the colonization of Africa, we entered a critical phase that would not only participate in the restructuring but also the disintegration of African socio-economic and political entities. This clearly requires that there should be no change, for fear of creating new divisions. But what does an arbitrary line customarily invalid for trans-border or transnational populations in whose minds borders are neither boundaries nor barriers really represent?

This reality simply seems to involve politics that are then forced to bow to political hegemonies.


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The porous nature of the Cameroon-Nigeria and Cameroon-Chad borders further reinforces this perception of the border as a line of continuity. These boundaries remain in effect like sieves for both nomadic peoples and trans- borders bandits Issa, As indicated by D. This complex framework created by colonisation is however unable to reduce the essential mobility of trans-border communities for which family and community connections overrule border considerations.

These connections are also amplified and relayed by broad economic and social exchanges… Bangoura, 7. This applies both to the Mundang, Toupouri and Massa people of the plains and also to the Mandara. It is therefore not an impenetrable natural barrier, especially when we know that there are no checkpoints on the mountain sides. Clearly, natural boundaries mountains or political barriers have been unable to contain the mobility of people and goods in this area, even in the context of modern African state borders, albeit intangible. Ndembou wrote:. Cameroon ridge from the Mount Cameroon in the South to the Mandara Mountains in the north is not an impassable barrier to access of Nigerians to Cameroon.

The front door of this screen is marked by the Benue which valley opens on Yola, a Nigerian territory, on a distance of several kilometers.

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All are corridors and boulevards to the movement of people and goods [ Unfortunately, it also maintains commercial smuggling networks which makes highly unsafe. Smuggling along Cameroon and Nigeria border probably reflects refusal rejection of the idea of borders, of which perception as exclusion or separation zones is more negative. Our analysis of the extent of tax evasion and its relationship to the problem of controlling the human demographics and mobility is based more on a close examination of colonial and postcolonial archives.

Taxpayers seek to indefinitely avoid the levy that the tax administration wishes to impose on their income, or at least reduce it Gaudemet and Molinier, The phenomenon of tax evasion resulted in many respects from the idea of disobedience, and especially a desire to preserve what they perceived as meagre income.


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  • However, the phenomenon of tax evasion or fraud is not exclusive to modern societies, though it has increased considerably. They regarded mobility as their only weapon but they eventually suffered the thrust of other nomads like the Tubu Hagenbucher, 6. The context was the inter-tribal wars and slave raids. This is probably why borders have resulted in important positive and sometimes strained interactions between populations in Africa. The colonial context seems to have created favourable conditions for evasion.

    How can we justify such a change when we know that taxation is not new among these peoples of the mountains and plains of north Cameroon? Tax in these societies is a form of recognition and also allegiance to a legitimate authority. However, the introduction of the colonial tax system meant Africans had to renounce their traditional tax.

    For Africans refusing to pay tax as a symbol of colonial power reflected their attachment to the traditional order received from ancestors represented by the chief Fotsing, These conflictive relationships were built around the thorny question of authority and sovereignty. This also continues to stoke tensions between ethnic groups Pahimi, The Mandara and Fulbe exercised strong authority over the Kirdi and committed numerous abuses.

    The Kirdi responded to this abuse with robberies Issa and Adama, Thus, refusal to pay tax can be likened to a kind of social censure against state policy, or all authority in a legitimacy crisis.

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