Sustainable development goals and taxation in Nigeria.

The pursuit of developmental objectives especially those related to human/social welfare like the SDGs is often hampered by funding constraints. Hence domestic resource mobilisation is critical to sustenance of developmental programmes. A key message of SDG 17 is that partnership between governments...

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Publicado en:Commonwealth Law Bulletin Vol. 47; no. 3; pp. 570 - 589
Autor principal: Richards, Newman U.
Formato: Artículo
Publicado: Taylor & Francis Ltd Sep2021
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Acceso en línea:Ver este registro en EBSCOhost
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        10.1080/03050718.2020.1818594
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        atl: Sustainable development goals and taxation in Nigeria.
      aug:
        au: Richards, Newman U.
        affil: Lecturer in Law, University of Nigeria, Enugu Campus, Enugu, Nigeria
      su:
        Nigeria
        Sustainable development
        Taxation
        Social services
        Private sector
      sug:
        subj:
          Sustainable development
          Taxation
          Social services
          Private sector
          Nigeria
          Other Individual and Family Services
          Administration of General Economic Programs
          Public Finance Activities
      ab: The pursuit of developmental objectives especially those related to human/social welfare like the SDGs is often hampered by funding constraints. Hence domestic resource mobilisation is critical to sustenance of developmental programmes. A key message of SDG 17 is that partnership between governments and the private sector is needed to mobilise private resources to deliver the SDGs. This paper contends that one way this partnership can be actualised in Nigeria is through the principles of taxation considering the strong relationship between taxation and development. It recommends that developing a strong tax system is necessary to sustain the funding of SDGs.
      pubtype: Academic Journal
      doctype: Article
      src: R
    language: English
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