PUBLIC ADMINISTRATION REFORMS AND EFFICIENCY IN TAX POLICY IMPLEMENTATION IN NIGERIA: CHALLENGES AND PROSPECTS
Tax revenue is critical for financing public services and driving national development in Nigeria. However, Nigeria’s tax-to-GDP ratio of 10.8% in 2024 remains one of the lowest globally, far below the African average of 15.6% (OECD). This paper examines the relationship between Public Administration Reforms (PAR) and...