EVALUATING NIGERIA’S NEW TAX REFORM AND ITS IMPACT ON FISCAL SUSTAINABILITY THROUGH NEW PUBLIC MANAGEMENT

Abstract

Achieving fiscal sustainability is a perennial challenge for many developing countries, including Nigeria. In response to this challenge, Nigeria has introduced a new tax reform aimed at promoting fiscal sustainability and ease of doing business. This study evaluates Nigeria's new tax reform through the lens of New Public Management (NPM) principles and assesses its impact on the Nigerian ecosystem. Using a qualitative content analytic approach, this study examines the design and implementation of the new tax reform, its alignment with NPM principles, and its potential impacts on the Nigerian ecosystem. The findings of this study provide insights into the effectiveness of the new tax reform in achieving fiscal sustainability and promoting a healthy ecosystem. The study's results have implications for policymakers, tax administrators, and stakeholders interested in promoting fiscal sustainability and healthy ecosystem in Nigeria and other developing countries. The study contributes to the existing literature on New Public Management, tax reform, and ecosystem analysis, and provides recommendations for improving the design and implementation of tax reforms to achieve fiscal sustainability and promote ecosystem health.