Effectiveness and Implementation Challenges of Nigeria's Road Infrastructure Tax Credit Scheme: The Quantity Surveyors’ Perspective

Abstract

Nigeria’s substantial infrastructure deficit creates a gap that requires significant investment to close. In response, the government implemented Executive Order 007 of 2019, promising tax incentives for the refurbishment of selected roads across the federation. However, the scheme has attracted criticism that calls its effectiveness into question. To assess its effectiveness, this study employs a mixed-methods approach. The study combined qualitative data from thematic analysis of key stakeholder interviews with quantitative data from a structured questionnaire administered to 104 registered quantity surveyors, selected through a stratified random sampling technique from a pool of over 400 in Nigeria. The results were analysed using descriptive statistics, the Kruskal-Wallis H test, and Spearman's rank-order correlation. Findings reveal that the scheme has been moderately effective, with mean effectiveness scores ranging from 3.63 to 3.89. Major implementation challenges highlighted included macroeconomic instability in the country and weak government monitoring and supervision. While most respondents supported the scheme's continuation, concerns about inclusiveness for smaller firms and transparency were evident. The study concludes that the RITC scheme has significant potential to help bridge Nigeria's infrastructure gap but requires enhanced transparency, broader inclusiveness, and the institutionalisation of the involvement of cost experts in the built environment to ensure long-term sustainability.