ABSTRACT
Literature has shown that Nigeria has an exceptionally low rate of tax compliance and with the increasing decline in oil revenue, it has become imperative for the government to focus on tax in other to meet its obligations to the people and equally meet up with sustainable development goals (SDGs). Taxes remain a reliable means through which governments can generate funds required to provide goods and services. However, arguments over tax abuses and inadequate tax policies with persistent corporate tax scandals and the continuous use of tax havens by elites continue to gain prominence in Nigeria. It is imperative that existing tax policies and practices work to end any form of structural discrimination. This chapter advocates the need to strengthen tax laws for optimal contribution to economic growth and equally promote SDGs in Nigeria.
