Personal Income Tax (Amendment) Act: Will the Government Achieve Its Objectives?

Journal
Aguolu, O.
Nigeria
Bulletin for International Taxation 2012 (Volume 66), No. 7
PriceUSD 45

In this article, the author assesses the extent to which, for Nigeria, the recently enacted Personal Income Tax (Amendment) Act realizes the desired objectives. Based on a comparison of VAT tax revenues with company and personal income tax revenues, the indications are that the government will not achieve its goals.