Legality of transfer of power to collect taxes meant for local governments to the state governments in Nigeria.
Date
2024
Journal Title
Journal ISSN
Volume Title
Publisher
Anambra: Awka Capital Bar Journal (ACBJ)
Abstract
■ Taxing powers of the state government in Nigeria; ■ taxing powers of the local government in Nigeria; ■ usurpation of powers of the local government to collect its taxes by the state; ■ taxes and levies; ■ taxing power; ■ transfer of power to collect taxes state government and local government.
Description
Taxing power is the capability of one level of government level to impose taxes through its laws and establish standards for their proper collection and administration through its agencies. Taxing powers in Nigeria are derived from the Constitution and are divided between the Federal, State, and Local governments. Tax administration and enforcement within its jurisdiction is the responsibility of each level of government