出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study investigated the efficiency of the Nigerian tax system. In order to direct the job, two research hypotheses were formulated. The hypotheses were -stated thus, economic activities have no significant positive relationship on direct taxes (proxied by the Petroleum Profit Tax - PPT) and economic activities have no significant positive relationship on the amount of money taken in indirect taxes (mirrored by the Customs and Excise Duty-DUTY) of the Nigerian government. Ex-post facto research design was adopted for this study. Secondary data on the major variables were collected from the various issues of statistical bulletin of the Central Bank of Nigeria (CBN) spanning from 1970-2013 . Data collected were analyzed using Ordinary Least square multiple regression analysis. Results of the findings revealed that there existed a significant difference between economic activities and direct taxes proxy PPT and there existed a significant relationship between economic activities and indirect taxes proxy customs and excise duties taxes. It was therefore recommended that the government should withdraw from several economic activities that the private sector is able and willing to provide more efficiently. There is also the need to streamline the quantum and sequencing of implementation of public sector projects. Finally, a significant reduction in public waste evidenced by the large number of abandoned projects all over the country will effectively contain the fiscal problems.
其他摘要：This study investigated the efficiency of the Nigerian tax system. In order to direct the job, two research hypotheses were formulated. The hypotheses were -stated thus, economic activities have no significant positive relationship on direct taxes (proxied by the Petroleum Profit Tax - PPT) and economic activities have no significant positive relationship on the amount of money taken in indirect taxes (mirrored by the Customs and Excise Duty-DUTY) of the Nigerian government. Ex-post facto research design was adopted for this study. Secondary data on the major variables were collected from the various issues of statistical bulletin of the Central Bank of Nigeria (CBN) spanning from 1970-2013 . Data collected were analyzed using Ordinary Least square multiple regression analysis. Results of the findings revealed that there existed a significant difference between economic activities and direct taxes proxy PPT and there existed a significant relationship between economic activities and indirect taxes proxy customs and excise duties taxes. It was therefore recommended that the government should withdraw from several economic activities that the private sector is able and willing to provide more efficiently. There is also the need to streamline the quantum and sequencing of implementation of public sector projects. Finally, a significant reduction in public waste evidenced by the large number of abandoned projects all over the country will effectively contain the fiscal problems. Keywords: Direct taxes, efficiency, indirect taxes, tax system
关键词：Direct taxes; efficiency; indirect taxes; tax system
