Taxing the Media out of Business: An Analysis of the Effect of Multiple Tax Regimes on the Economy of Media Stations in Nigeria


Keyword : Taxation .Media .Economy .Nigeria .Implication


Author(s) : Nkechi A. Chukwuma, Nkiru C. Ezeh & Charles C. Ezeh

Abstract :   

The paper evaluates the excessive tax invasion of individuals and media houses by the tax officials. Over the years experts have been worried on how levies on taxation have continued to limit investments on the grounds that the administration of tax is not transparent; and impoverishes the organizations; irrespective of the fact that the government owes some fundamental obligations to the people it governs. The citizens and organizations in the society on their own part owe the government by making equitable contribution in the form of levy on tax; hence, government levy taxes on its citizenry to finance its obligations to the people. The argument lies on the non- transparency and its evasive nature. Anchored on the Corporate Social Responsibility theory, this study looks at media organizations’ perception of tax payment and its implications on the economy of the organizations. The study used survey research method with questionnaire as the instrument for data collection to sample 20 media houses. The paper argues that paying of taxes is a civic responsibility of every individual and organizations, but there should be consistency in the policies and the excesses of the collectors should be checked. In effect the paper recommends that there is need for harmonization of National Tax Policy nationwide.

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