期刊名称：International Journal of Management Science and Business Administration
电子版ISSN：1849-5664
出版年度：2018
卷号：4
期号：6
页码：43-51
DOI：10.18775/ijmsba.1849-5664-5419.2014.46.1005
出版社：Inovatus Usluge Ltd.
摘要：This study is centred on the determinants of taxable capacity in Nigeria, with taxable capacity viewed as the
ability of the taxed person to bear the burden of the tax in relation to their source of income without experiencing a
reduction in standard of living, or margin of profit and investment in the case of firms. The study employed desk survey
research design, and data obtained from secondary sources and analysis conducted using the ordinary least square
technique. The results from the regression analysis and the test of hypotheses revealed that the relationship between
inflation and taxable capacity in Nigeria was negative and statistically insignificant. Also, the results showed that both
the degree of economic openness and the level of economic development positive ly and significantly affected taxable
capacity in Nigeria. The study recommended that the Nigerian government should create an enabling environment that
will facilitate international trade and provide the necessary facilities for the efficient and effectiv e administration of taxes
on the income generated from the global market as these will go a long way in providing revenue for the government.
关键词：Degree of Economic Openness; Inflation; Level of economic development; Social Amenities; Taxable
Capacity
