A COMPARATIVE ANALYSIS OF THE TAX SYSTEM IN THE UNITED KINGDOM AND NIGERIA
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Abstract
This paper focuses on a comparative analysis of the taxation system of developed and developing economies, using the United Kingdom (UK) and Nigeria as subjects of comparison. This paper reviews the UK tax system and how it can serve as a model to improve Nigeria’s tax system. The paper’s findings reveal that UK taxes influence economic growth more significantly than Nigeria’s. The implication of results shows that revenue generated from taxes in developed economies is efficiently utilised, with the reverse being the case in a developing economy such as Nigeria. This paper adopts a doctrinal approach through critical content analysis of primary and secondary data and case law references. It concludes with the recommendation that a better tax model should be adopted in Nigeria, taking a cue from the tax system in the UK, which balances the weight of the tax burden between the rich and the poor to achieve equilibrium in tax collection and the creation of an enabling environment for accelerated economic development.
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Copyright © 2026 by Lovette Osavie Patrick, Taiwo Ademola, Bankole Shodipo
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