Building Tax Capacity in Nigeria: Lessons From The Sweden-Botswana Experience

As Nigeria’s tax to GDP ratio hits rock bottom in the face of prevailing poor living conditions for majority of Nigerians, it behooves the Nigerian government to take effective steps towards reforming its tax system. This is because taxation remains the most sustainable means of achieving social and economic development the world over. In 2015, at the Financing for Development Conference in Addis-Ababa, political leaders agreed to the instrumentality of taxation as a viable means for fulfilling the Sustainable Development Goals before year 2030. The 17 Sustainable Development Goals (the SDGs) and 169 targets are universal goals aimed at promoting a safe, just and sustainable space for all human beings to thrive on the planet.