PUBLIC ADMINISTRATION REFORMS AND EFFICIENCY IN TAX POLICY IMPLEMENTATION IN NIGERIA: CHALLENGES AND PROSPECTS

Abstract

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 efficiency in tax policy implementation in Nigeria from 2010 to 2025. Using a descriptive and policy-analytic approach, the study draws on secondary data from FIRS, NBS, OECD, IMF, and the Presidential Fiscal Policy and Tax Reforms Committee. The paper argues that while reforms such as the FIRS Automation Project, TIN regime, Finance Acts, and the 2024 Tax Reform Bills have improved administrative processes, inefficiencies persist due to weak institutional capacity, leakages, multiple taxation, poor data integration, and low taxpayer trust. The study finds that effective PAR anchored on digitalization, transparency, and civil service professionalism is central to achieving tax policy efficiency. Recommendations include full implementation of the 2024 tax reform acts, integration of tax databases, strengthening of subnational tax administration, and citizen-centric communication.