 With a personal income tax of 24%, a company income tax of 30% and a value added tax of 7.5%, Nigeria and Spain one of the highest tax rates in the world, although the government only gets a fraction of it. And this is according to the Fiscal Policy Partner and Africa Tax Leader at PWC Taiwu Uyedile at the weekend. According to him, Nigeria and Spain three different taxes making them one of the highest tax payers in the world. Uyedile noted that Nigerians pay taxes to government, non-state actors as well as implicit tax.