ROAD TAX: THE ROAD NOT TAKEN IN NIGERIAN TAX REFORM

Abstract

The current trend in the taxation of road user’s vehicle advocates for the reduction of the emission of carbon dioxide. It contemplates the implementation of element of Carbon dioxide emission into the tax base of annual road tax. The paper however concentrates more on the importance of road user’s taxation for proper and adequate road maintenance and not the current trend of road tax that has imposed and enforced taxation base on Carbon dioxide emission. Road tax in Nigerian tax regime is ambiguous and unclear compare to what is obtainable across the globe. The crux of this paper is to spike a police guide for the reformation of road tax in Nigeria and ensuring its conformity with the global trend.