Abstract:
The paper examined different tax policy options that are currently under consideration in Nigeria economy in supporting tax policy and its administration reforms. Online tax systems are rapidly replacing cumbersome manual based tax reporting systems which help the ease of doing business in Nigeria by reducing human intervention in the payment and collection of tax and by extension, checks the possibility of connivance of tax officials with fraudulent tax payers to evade tax. Qualitative method was used in generating data for the studies of which tax consultant and policy makers were randomly selected in the north east part of the country, and free rider theory was adopted for the research work. It has been recommended that digitalizing environmental taxes are the most efficient tax policy of pursuing many environmental policy goals. There is also the need for consistency and transparency in the policies. Because imposition of any environmental tax requires countries to be fair, transparent and keep environmental objectives as priorities.
