No abstract

Nigeria has targeted to become one of the twenty strongest economies in the world by 2020 tagged as vision 20:2020; however, the country has failed to achieve its target as at end of 2020. The country’s per capita electricity consumption is one of the lowest in the world; therefore, considering the strong linkage between energy consumption and economic growth, low energy supply may have contributed to Nigeria’s failure to achieve its target. The country had its first electricity installations just 15 years apart from installed electricity facility in the United Kingdom. While the United Kingdom energy consumption per capita was 32,950.19 kWh in 2018, Nigeria’s per capita consumption was 2,725.678 in 2018. Provision of this quantum of energy in the UK was arguably achieved through implementing appropriately designed energy policies, footsteps of which Nigeria should have followed on the basis of _mutatis-mutandis_. Thus, the main aim of this study is to descriptively evaluate the efficiency of policies designed by governments in Nigeria and the UK on energy supply. To achieve this aim, secondary data on energy supply policy acts and energy consumption per capita denoting energy supply are collected from 1971 – 2018. Descriptive statistics are employed to present and analyze collected data while the policy analysis framework underpinned the study. Results from the study indicated that past Nigeria’s energy policies were not effective in solving Nigeria’s energy supply needs. The policy implications of obtained results are the need for policymakers in Nigeria to establish enabling policies that will tackle the country’s energy crises simultaneously. Similarly, the policies should ensure the utilization of all sources of energy to have an efficient energy mix.

The federating states and capital of federal republic of Nigeria are too dependent on federally collected revenues largely from oil and gas. However, taxation is indisputably the most viable and sustainable means of raising revenue for public expenditures. Therefore, the federal government can enhance its bases of taxation to generate more tax revenue for the federating units to share especially with known shocks in oil and gas revenue. Conversely, increasing number of individuals and corporate bodies that pay taxes to the federal government are making tax administration more difficult. To overcome this, the Federal Inland Revenue Service (FIRS) has embarked on processes of digitizing tax administration at the federal level. Consequently, the aim of this study is to evaluate the impact of the tax digitalization processes by FIRS by one, describing the digitalizations and two, by undertaking trend analyses of total tax revenue collections 2002-2021. To achieve these, secondary data is collected from the literature and publications of the FIRS while public policy analytical framework underpins the study. Results from the study revealed that there are consistencies in efforts by the FIRS to digitalize tax administration in Nigeria even though implemented in short time intervals. Similarly, on the overall, there are increasing but fluctuating trends of tax revenue collection by FIRS 2002-2021 implying the positive impacts of the current digitalization efforts.