Nigerian Tax Expenditure Management

This book intends to trigger a rethinking around the complexities surrounding the issue of analysing tax expenditures, the need to have reliable data for analysis and decision-making, the impact of all the waivers, exemptions, holidays, concessions and all tax revenue forgone by the executive arm of the government. Notwithstanding the general understanding of the concept of tax expenditures, in addition to the growing acceptance of their importance within the tax system in Nigeria, the nature and structure of the concept remains elusive and yet to be stable within the Nation.Ultimately, the book intends to galvanize and generate interest in further research on the need to have accurate data on forgone tax revenue, and to assist the government in understanding the implications of forgoing revenue in the form of waivers and incentives. In addition, there is a need to unravel means of identifying alternative measures of encouraging investment rather than forgoing major tax revenue streams.