Inheritance Tax and Wealth Redistribution in Nigeria

Registration ID: IJNRD_216802

Published ID: IJNRD2404097

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Abdulganiyu Akanji BABAYANJU, Rasheed Olatunji Animasaun

Economy, Estate tax, Government, Property law, Taxpayers.

This study looked into the interplay between the inheritance tax and wealth redistribution in Nigeria. In view of this, it investigated the effect of inheritance tax on wealth inequality between the haves and haves-nots in Nigeria. It determined the influence of inheritance tax on the illegal acquisition of wealth in Nigeria. Finally, the study examined the impact of inheritance tax on the productivity of taxpayers in Nigeria. All of these are to provide information on the relationship between the inheritance tax framework and the redistribution of wealth between the haves and haves-nots in Nigeria. This research work employed a field survey. The primary data were collected and converted to quantitative data through coding. The population of the study was the entire staff of Federal Inland Revenue Services (FIRS) of Nigeria resident in Abuja and are members of the Institute of Chartered Accountants of Nigeria (ICAN) or Chartered Institute of Taxation of Nigeria (CITN) totalled 549. A sample size of 55 was selected through the convenient sampling technique. The data were analysed descriptively while a correlation matrix was used to establish the coefficient of relationship among the variables. The regression analysis was used to achieve the specific objectives of the study. The study found that inheritance tax significantly affected wealth inequality between the haves and haves-nots in Nigeria (t = -2.130; p <0.05). The study further revealed that inheritance tax had statistical significance on illegal acquisition of wealth (t = -3.152; p < 0.05). It was finally found that inheritance tax had a negative and insignificant impact on the productivity of taxpayers (t = -1.121; p >0.05). Above all, the study concluded that inheritance tax had a negative relationship with wealth redistribution in Nigeria. In addition, it had a statistically significant effect on wealth redistribution in Nigeria. This emphasized that the gap between the rich and the poor can be affected if effective inheritance tax administration is instituted in Nigeria.

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Abdulganiyu Akanji BABAYANJU & Rasheed Olatunji Animasaun (April-2024). Inheritance Tax and Wealth Redistribution in Nigeria. INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 9(4), a795-a808. https://ijnrd.org/papers/IJNRD2404097.pdf

Volume 9 Issue 4, April-2024

Pages : a795-a808

Paper Reg. ID: IJNRD_216802

Published Paper Id: IJNRD2404097

Research Area: Social Science and Humanities 

Author Type: Foreign Author

Country: Abuja, Abuja, Nigeria

Published Paper PDF: https://ijnrd.org/papers/IJNRD2404097.pdf

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