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• W1760028014 abstract "As globalization eviscerates national borders, governments in both developed and developing countries arediscovering that their tax base is eroding, especially their ability to tax the proceeds and profits from corporateinvestment and finance Domestic revenue mobilization is key to sustainable development finance – only selfsufficiencywill 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 preventtax avoidance and tax evasion so as to increase the level of domestic revenue for development. It concluded thatclaims of corporate social responsibility are undermined when low corporate tax payments are exposed and aprocess of tax competition at the global level undermines the social contract previously set within the nationalarena, as states compete to offer tax exemption to capital. The paper suggested that with effective taxadministration, adequate taxation of transnational corporations, tax compliance as part of corporateaccountability, international tax cooperation, fight against bribery and corruption, arm length internationaltrade negotiations and reduction in military expenditure, the problems are more likely to be solved." @default.
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• W1760028014 date "2012-08-01" @default.
• W1760028014 modified "2023-09-22" @default.
• W1760028014 title "Globalization and the Precarious State of Public Finance in Nigeria" @default.
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