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标题：Globalization and the Precarious State of Public Finance in Nigeria
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作者：Fakile Adeniran Samuel ; Adegbie Folajimi Festus
期刊名称：Journal of Emerging Trends in Economics and Management Sciences
电子版ISSN：2141-7024
出版年度：2012
卷号：3
期号：4
出版社：Scholarlink Resource Centre
摘要：As globalization eviscerates national borders, governments in both developed and developing countries are discovering that their tax base is eroding, especially their ability to tax the proceeds and profits from corporate investment and finance Domestic revenue mobilization is key to sustainable development finance ? only self-sufficiency will allow the development of fully-functioning states with flourishing systems of political representation and economies reflecting societies? expressed preferences in regard to, for example, inequality. The significant of this paper therefore is that it will enable the revenue authority take necessary steps to prevent tax avoidance and tax evasion so as to increase the level of domestic revenue for development. It concluded that claims of corporate social responsibility are undermined when low corporate tax payments are exposed and a process of tax competition at the global level undermines the social contract previously set within the national arena, as states compete to offer tax exemption to capital. The paper suggested that with effective tax administration, adequate taxation of transnational corporations, tax compliance as part of corporate accountability, international tax cooperation, fight against bribery and corruption, arm length international trade negotiations and reduction in military expenditure, the problems are more likely to be solved
关键词：globalization; tax; revenue mobilization; public finance; sustainable development.