ROAD TAX: THE ROAD NOT TAKEN IN NIGERIAN TAX REFORM

Abstract

The current trend in the taxation of road user’s vehicle advocates for the reduction of the emission of carbondioxide. It contemplates the implementation of element of Carbon dioxide emission into the tax base of annualroad tax. The paper however concentrates more on the importance of road user’s taxation for proper andadequate road maintenance and not the current trend of road tax that has imposed and enforced taxation baseon Carbon dioxide emission. Road tax in Nigerian tax regime is ambiguous and unclear compare to what isobtainable across the globe. The crux of this paper is to spike a police guide for the reformation of road tax inNigeria and ensuring its conformity with the global trend.