Fiscal Policy Reforms, Multiple Taxation and Rural Poverty Alleviation in Nigeria: Empirical Evidence from Rivers State

This study investigates the role of fiscal policy in alleviating rural poverty in Rivers State, Nigeria, with emphasis on the impact of multiple taxation and tax administration challenges. Using a descriptive survey design, primary data were gathered from 394 respondents. Data were analyzed using mean, t-test, and Chi-Square. Cronbach Alpha reliability instrument yielded a reliability coefficient of 0.68. The study adopts the Musgrave's Public Finance Theory as pertinent framework for examining how fiscal policy might alleviate rural poverty. Findings reveal widespread dissatisfaction with current fiscal policies, which are perceived as ineffective in poverty reduction; attributed to overlapping tax burdens and poor administrative coordination. The study identifies key challenges including poor tax harmonization, limited taxpayer awareness, corruption, and high compliance costs. It is recommended that federal and state governments design fiscal policies tailored to rural needs, prioritizing infrastructure, healthcare, and education. Tax authorities should provide targeted tax incentives and simplify tax systems to support rural enterprises