Martin

Boosting automation of IGR processes undoubtedly improves taxpayer compliance and revenue growth. Digital technologies and the complementary data-driven intelligence infrastructure create efficiency in virtually all sectors and systems introduced. Increased expansion of the underlying digital infrastructure often results in more than proportionate increases in the resulting benefits. In the case of the IGR, automated processes […]

In providing favourable deviations from the extant and the general operational tax policies, governments usually expect specific actions or investments in return from the benefiting taxpayers. Theoretically speaking, the idea of tax incentives is sometimes comparable to price discounts aimed at spurring more than proportional quantity demand increases. Yet, it is deployable by governments to […]

Tax dispute resolution is core to effective tax administration and internally generated revenue expansion by further clarifying and interpreting applicable tax laws and how the implementation of those rules should be within the bounds of fairness, impartiality, and the rule of law. By strengthening taxpayers’ trust in the tax administration, higher levels of tax compliance […]

There are at least four reasons why road taxes are still justifiable in Nigeria. The most obvious is revenue generation for maintaining existing road infrastructure and constructing new ones. For instance, it will cost both the federal and state governments approximately N17.61 trillion to repair all the roads in Nigeria. This estimate also assumes that […]

Geo-referenced data usage in making strategic policy and entrepreneurial decisions and solving complex problems has grown since the 1980s. Its relevance and use traverse virtually every aspect of business and government planning and management, including land-use and infrastructure planning, property tax assessments, access to healthcare, water, education, and other basic social amenities. Geospatial intelligence presents […]

The relationship between improved governance and IGR expansion strategies is mutually reinforcing. Excellent public sector governance, which crystallises in the efficient provision of public goods, raises citizens’ sense of shared ownership and willingness to comply with tax payment obligations. This perspective is more prevalent in literature than discussions around the role of IGR expansion efforts […]

In modern public finance, the role of taxation is primarily four: [a] revenue generation for the provision of public goods, facilitation of production efficiency and the handling of governments operational expenditures, [b] the stabilization of economic growth process, [c] resource redistribution, and [d] other non-economic objectives such as discouraging harmful goods consumption. Tax policy design […]

The demand for comprehensive and accurate taxpayer databases has continued to blossom worldwide. Most progressive governments in the developing world know that successfully putting such a robust database in place is synonymous with setting up a goldmine for independent revenue generation. An efficient taxpayer database is a backbone for tax data mining and enhanced insights […]

All policies and compliance processes regarding taxation substantially rest on legislative approval. The law mandates tax compliance on the income of taxable adults and the owners of taxable assets. The legislature must approve the tax policies for them to become law. They must also specify the penalties for non-compliance and other kindred processes for effectiveness. […]

The demand for comprehensive and accurate taxpayer databases has continued to blossom worldwide. Most progressive governments in the developing world know that successfully putting such a robust database in place is synonymous with setting up a goldmine for independent revenue generation. An efficient taxpayer database is a backbone for tax data mining and enhanced insights […]