The increased volatility and steady dip in crude oil prices, which is the mainstay of the Nigerian economy, and the resultant adverse impact on government revenue has increased the focus on taxation as an alternative source to raising the finance required to meet government expenditure. Yet, desp
```
Members Only

Login or create an account to continue

This article is available to registered BusinessDay readers. Please login if you already have an account, or create a new account to continue reading.

New to BusinessDay? Register now and start reading.

```

Join BusinessDay whatsapp Channel, to stay up to date

Open In Whatsapp