Date of Award


Document Type


First Advisor

Kim Brooks


This thesis argues that Nigeria can adapt its tax system for better gain from investment and other taxation. It outlines the foundation for a good tax policy, and explores initiatives by the Organisation for Economic Co-operation and Development (OECD and the United Nations (UN) regarding harmful tax practices and tax incentives. Their recommendations and those of scholars, conclude that tax incentives are ineffective in attracting foreign direct investment, may result in taxpayer abuse, and erode the revenue base of capital importing countries like Nigeria. Utilizing internationally accepted features on effective tax incentive design, examining the operation of the Nigerian tax system in their light, and accepting that distortion in the tax regime is inevitable, the analysis recommends balanced solutions to Nigeria’s tax policy and economic problems. It urges tax law reform through policy and fresh legislations, while correcting such problems as official corruption in Nigerian tax administration.