Benue State University, Makurdi

Taxation and Infrastructural Development in Nigeria: Towards a Legal Alignment

Dr. (Mrs.) Deborah .I. Nwosu*

Abstract

Wishes are not horses, envying the developmental strides of developed nations or packing our bags on a lousy trip to such nations, to bask in the euphoria of its magnificence and sophistication, does not automatically replicate development in Nigeria. People must pay their tax and tax managers should allocate tax collections to meaningful infrastructural development. Failure to comply with tax payments or willful misappropriation can hamper the sustainable development of any nation. The purpose of this study is depicts tax payment as a major driver for infrastructural development and encourage defaulters to tax compliant or face the long arm of the law. This paper discusses how legal means can be used to enforce tax payment and punish officials in charge of tax that misappropriates the funds. The methodology used is mainly doctrinal with a resort to legal and non-materials, encyclopedia dictionaries, websites, journals, and others. This study revealed that enforcing already available laws and strict punishment for defaulters, and officials who misappropriate the funds respectively will control tax problems. Furthermore, accountability on the part of government officials should be non-negotiable. In conclusion, tax evaders should face criminal or civil sanctions for their various offenses, including license seizures and imprisonment. It is recommended that loopholes for tax evasion should be tightened and enforcement mechanisms strengthened. Officials who squander tax funds should pay back the full sum and punished accordingly.

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