Comparative Overview of Tax Amnesty Policy Implementation in Nigeria

Abstract

Nigeria between 2016 and 2019 implemented several tax amnesty programmes successively. Tax amnesty is the release from the consequence of non-compliance with a tax obligation. The repetition of tax amnesty schemes within a short period indicates that there are lapses in tax administration in Nigeria. This paper examines the role of Tax amnesty in catalysing domestic resource mobilisation and voluntary compliance to tax obligations in Nigeria; drawing from the lessons presented by the experiences of Ghana, South Africa, Mauritius, Kenya, Ireland, Indonesia and the United Kingdom.  The doctrinal research methodology is adopted in this research.  The paper will contend that for a tax amnesty to succeed there is need for an effective tax administrative system that has the capacity to enforce tax laws and sanctions. It recommends that a sectorial tax amnesty is preferable for Nigeria.