Tax Fund Management, Accountability and Utilisation by Government and Its Implication on Nigeria’s Social Development
Journal Title: IOSR Journal of Humanities and Social Science - Year 2018, Vol 23, Issue 2
Abstract
The debate on tax fund management and its utilisation as a tool for social development has been a recurrent issue among the scholars. Over the years, the debate on mismanagement of tax revenue and outright disregard for social development in the sub-Sahara African states by political elite in power has dominated the national discourse in Nigeria. Against this background, the study investigated the impact of tax collection and tax utilisation on social infrastructural development in Nigerian society using Lagos State as a case study. The method of analysis is based on qualitative technique. The investigations suggest that countries with high tax collection, management and utilisation have a relatively high index of social infrastructural development.
Authors and Affiliations
Olufemi Obasa
Keywords
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- EP ID EP418024
- DOI 10.9790/0837-2302125769.
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