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Omodero, Cordelia and Adetula, D. T. and Ehikioya, Benjamin Ighodalo and Nwobu, Obiamaka and Adeyemo, Kingsley A and Owolabi, Folashade (2020) IMPLICATION OF COVID-19 PANDEMIC ON TAXATION IN NIGERIA. Academy of Strategic Management Journal, 19 (1).

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This paper takes into consideration the variations in the Nigerian tax system as occasioned by the COVID-19 pandemic. COVID-19 is a pandemic that has caused a global financial crisis; as a result, all nations’ economies and fiscal system are forced to respond to the changes either adversely or favourably. Thus, Nigeria is not an exemption; hence this study tries to evaluate the nature of the tax responses to the present economic situation by highlighting the affected areas in the tax structure. The negative and positive implications of the improvement on the tax system in Nigeria are mentioned, especially as they would change the government, taxpayers and the entire economic structure of the country. Thus, this study recommends proper implementation and monitoring by the relevant authority to achieve the intended objective of the tax reliefs and exemptions allowed by the administration to support the smooth running of the organizations in the country.

Item Type: Article
Uncontrolled Keywords: Taxation, COVID-19 Pandemic, Tax Exemptions, Tax Reliefs, Global Financial Crisis.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mrs Patricia Nwokealisi
Date Deposited: 26 Jun 2021 10:14
Last Modified: 26 Jun 2021 10:14

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