Defiance of Taxpayers in Nigeria: The Way Forward

Publication Information

Journal Title: International Tax Law Review
Author(s): Lovette Osavie Patrick, Taiwo Ademola & Bankole Shodipo
Published On: 12/09/2023
Volume: 2
Issue: 3
First Page: 70
Last Page: 86
ISSN: 2583 6838
Publisher: The Law Brigade Publisher

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Lovette Osavie Patrick, Taiwo Ademola & Bankole Shodipo, Defiance of Taxpayers in Nigeria: The Way Forward, Volume 2, International Tax Law Review, 70-86, Published on 12/09/2023, Available at


This paper reviews tax defiance among taxpayers in Nigeria. In Nigeria today, taxpayers’ defiance is one reason for the decline of revenue accruable from various forms of taxes. Hence, the main objective of this paper is to analyse tax defiance amongst taxpayers in Nigeria, particularly in Lagos State. The paper will also identify the causes of tax defiance and suggest possible solutions.

This paper, which adopts a doctrinal approach through critical content analysis of primary and secondary data, argues that the poor level of compliance among taxpayers in Nigeria may be due to the government’s over-reliance on crude oil for the generation of revenue. The paper concludes by proffering the necessary solution to improve Nigeria’s tax system and ensure taxpayers’ compliance to increase the country’s internally generated revenue. One of the recommendations is that tax officials intensify their efforts to monitor taxpayers’ submissions.

Keywords: Compliance, Revenue, Tax, Taxpayers, Tax System, Tax Administration, Taxpayers.

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