Year 2016, Volume 2, Issue 3, Pages 137 - 150 2016-11-01

Islamic Perspective on the Impact of Ethics and Tax for Nigerian Economic Development

Almustapha A. Aliyu [1] , Mohammed Yusuf Alkali [2] , Ibrahim Alkali [3]

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The tax system, policies, and structures have been one of the significant factors that directly affect the social and economic activities of any nation. Despite the importance of tax, the attitude of the taxpayers, their reaction concerning tax, could in greater sense facilitate or draw back the policies and system from their original intention and purposes, particularly from an Islamic perspective. Islamic tax income is for the benefits of poor, needy and less privileged people in the society. Even though, policies on tax approved tax avoidance and made it legal, however, tax evasion is illegal in all society because it will deviate from its purpose. The most significant point, however, evading taxes by the people is viewed as unethical behaviour in any economy as the consequences could be greater to the economy and society. Several countries used Islamic system of tax because of the ethics of the system and possibly fewer evasions by the Muslims. Given that, with the number of the Nigerian Muslims, adoption of Islamic tax system will improve the revenue generation, and thereby enhance the economic development of Nigerian economy.
Ethics, Tax Evasion, Tax Avoidance, Nigerian Economy, Economic Development
Other ID JA23AT87JV
Journal Section Articles
Authors

Author: Almustapha A. Aliyu

Author: Mohammed Yusuf Alkali

Author: Ibrahim Alkali

Bibtex @ { ijisef313827, journal = {International Journal of Islamic Economics and Finance Studies}, issn = {2149-8393}, eissn = {2149-8407}, address = {Politik Ekonomik ve Sosyal Araştırmalar Merkezi}, year = {2016}, volume = {2}, pages = {137 - 150}, doi = {}, title = {Islamic Perspective on the Impact of Ethics and Tax for Nigerian Economic Development}, key = {cite}, author = {Aliyu, Almustapha A. and Alkali, Mohammed Yusuf and Alkali, Ibrahim} }
APA Aliyu, A , Alkali, M , Alkali, I . (2016). Islamic Perspective on the Impact of Ethics and Tax for Nigerian Economic Development. International Journal of Islamic Economics and Finance Studies, 2 (3), 137-150. Retrieved from http://dergipark.org.tr/ijisef/issue/29329/313827
MLA Aliyu, A , Alkali, M , Alkali, I . "Islamic Perspective on the Impact of Ethics and Tax for Nigerian Economic Development". International Journal of Islamic Economics and Finance Studies 2 (2016): 137-150 <http://dergipark.org.tr/ijisef/issue/29329/313827>
Chicago Aliyu, A , Alkali, M , Alkali, I . "Islamic Perspective on the Impact of Ethics and Tax for Nigerian Economic Development". International Journal of Islamic Economics and Finance Studies 2 (2016): 137-150
RIS TY - JOUR T1 - Islamic Perspective on the Impact of Ethics and Tax for Nigerian Economic Development AU - Almustapha A. Aliyu , Mohammed Yusuf Alkali , Ibrahim Alkali Y1 - 2016 PY - 2016 N1 - DO - T2 - International Journal of Islamic Economics and Finance Studies JF - Journal JO - JOR SP - 137 EP - 150 VL - 2 IS - 3 SN - 2149-8393-2149-8407 M3 - UR - Y2 - 2019 ER -
EndNote %0 International Journal of Islamic Economics and Finance Studies Islamic Perspective on the Impact of Ethics and Tax for Nigerian Economic Development %A Almustapha A. Aliyu , Mohammed Yusuf Alkali , Ibrahim Alkali %T Islamic Perspective on the Impact of Ethics and Tax for Nigerian Economic Development %D 2016 %J International Journal of Islamic Economics and Finance Studies %P 2149-8393-2149-8407 %V 2 %N 3 %R %U
ISNAD Aliyu, Almustapha A. , Alkali, Mohammed Yusuf , Alkali, Ibrahim . "Islamic Perspective on the Impact of Ethics and Tax for Nigerian Economic Development". International Journal of Islamic Economics and Finance Studies 2 / 3 (November 2016): 137-150.