This article explores the concept of tax-for-service and its relevance within Nigeria's tax and fiscal framework. Tax-for-service rests on the principle that citizens pay taxes in return for tangible public goods and services delivered by the government — roads, healthcare, education, security, and infrastructure.
In the Nigerian context, the debate around tax-for-service has gained renewed attention as fiscal authorities push for higher compliance rates while taxpayers increasingly question the value they receive. The discussion touches on tax morale, the social contract between the state and citizens, and whether linking taxation directly to service delivery can improve voluntary compliance.
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