Tax to GDP Ratio: Addressing the Challenges

Tax to GDP Ratio:
Addressing the Challenges

Being a Paper Presented at the ICAN Kaduna & District Society on Tuesday, December 5, 2023.

1. Tax to GDP Ratio: Addressing the Challenges Being a Paper Presented at the ICAN Kaduna & District Society on Tuesday, December 5, 2023.

2. ND (Fin), HND (Acct.), BSc. (Acct. Ed), BSc (Fin.), LLB., LLM, MBA (Acct. & Fin.), MSc. (Acct.), MSc. (Bus & Econs ), MSc. (Fin), MSc. ( Econs ), Ph.D. (Acct), Ph.D. (Fin), Ph.D. (FA), CICA, CFA, CFE, CIPFA, CPFA, CertIFR , ACS, ACIS, ACIArb , ACAMS, ABR, IPA, IFA, MNIM, FCA, FCTI, FCIB, FCNA, FCFIP, FCE, FERP, FFAR, FPD-CR, FSEAN, FNIOAIM, FCCrFA , FCCFI, FICA, FCECFI, JP Prof. Godwin Emmanuel Oyedokun Professor of Accounting and Financial Development Department of Management & Accounting Faculty of Management and Social Sciences Lead City University, Ibadan, Nigeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Chartered Accountants, Tax Practitioners & Forensic Auditors)

3. Tax to GDP Ratio: Addressing the Challenges

4. Contents

5. Introduction

6. Overview of Taxation

7. Overview of Taxation

8. Tax Policy

9. Features and Characteristics of Tax

10. Characteristics of a Good Tax System

11. Functions of Taxation

12. Reasons for Imposition of Tax

13. The Nigeria Tax System

14. Tax Laws in Nigeria

15. Tax Laws in Nigeria

16. Tax Evasion, Tax Avoidance and Tax Gap

17. Overview of Gross Domestic Product (GDP)

18. Overview of Gross Domestic Product (GDP)

19. Three Main Approaches to GDP

20. Uses and Limitations of GDP Uses Limitations

21. Gross Domestic Product (GDP) in Nigeria

22. Nigeria GDP Growth Challenges

23. Opportunities for Nigeria's GDP Growth

24. Overview of Tax-to-GDP Ratio

25. Overview of Tax-to-GDP Ratio

26. Tax-to-GDP ratio and Nigerian Economy

27. Tax-to-GDP ratio and Nigerian Economy

28. Challenges of Tax-to-GDP Ratio

29. Challenges of Tax-to-GDP Ratio

30. Challenges of Tax-to-GDP Ratio

31. Challenges of Tax-to-GDP Ratio

32. Addressing the Challenges of Tax-to-GDP Ratio in Nigeria

33. Addressing the Challenges of Tax-to-GDP Ratio in Nigeria

34. Addressing the Challenges of Tax-to-GDP Ratio in Nigeria

35. Addressing the Challenges of Tax-to-GDP Ratio in Nigeria

36. Conclusion

37. Recommendations

38. Prof. Godwin Emmanuel Oyedokun Professor of Accounting & Financial Development Lead City University, Ibadan, NIgeria Principal Partner; Oyedokun Godwin Emmanuel & Co (Chartered Accountants, Tax Practitioners & Auditors) [email protected]; [email protected] [phone] & 2348055863944