Doctrinal methodology for Tax Laws Administration in Nigeria: State Governments Perspective
Keywords:
Doctrinal methodology, tax laws, tax administrationAbstract
The central focus of this work is on the extant tax laws administered by State Governments in Nigeria. Under the Second Schedule part one and two of the Constitution, Federal Republic of Nigeria, 1999, the power to collect tax from individuals is vested on the State Governments. This study gives a comprehensive overview of the extant laws that empower State Governments to impose tax on individuals. Doctrinal methodology is adopted in conducting the research. The study finds that the informal nature of the Nigerian economy, lack of proper record keeping and documentation of transactions among tax payers are the banes of enforcement of tax by state governments in Nigeria.
References
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Ibid
Ibid Second Schedule Part I.
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Odusola, above n 7, 4.
Second Schedule part II Paragraph 9, CFRN 1999.
Ibid.
Ibid, S.2 (2).
Ibid, S.2 (1) (b).
Ibid S.24 (d).
Ibid S.3 (1).
Ibid, S.1 (f).
Ibid.
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Ibid.
Value Added Tax Act (VAT Act) Cap 1 LFN 2004.
Ola, above n 20, 449.
S. 7, VAT Act Cap 1 LFN 2004.
Ibid, S.8; S.9; S.10.
Odusola, above n 7, 12.
VAT Act Cap 1 LFN 2004
Ibid
Ibid, S.2.
Ibid, S.2; First Schedule Part I and II.
Ibid.
Ibid.
Odusola, above n 7, 12.
Ibid.
S. 1 VAT Act Cap 1 LFN 2004.
Odusola, above n 7, 13.
VAT Act Cap 1 LFN 2004.
By Decree No.44 of 1967.
Ola, above n 20, 512.
Capital Gains Tax Act (CGTA) Cap C1 LFN 2004.
Ibid.
Ibid.
Ibid, S.2.
S.6 (1) CGTA Cap C1 LFN 2004.
Ibid, S.2 (1) (a), (b), (c), (d) and (e).
Ibid..
Ola, above n 20, 513; Odusola, above n 7, 13.
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Ola, above n 20, 577.
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S.5 SDA Cap 58 LFN 2004.
S.8 SDA Cap 58 LFN 2004.
Ibid.
Ibid.
Ibid, S.22.
Ibid, S.4 (1).
Ibid, S.4 (2).
Ibid.
Abiola J. and Asiweh M, “Impact of Tax Administration on Government Revenue in a Developing Economy-A Case Study of Nigeria”, (2012) 3(8) International Journal of Business and Social Science, 99-113, 103. Available at http://www.ijbssnet.com Last visited, June 20116.
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Ibid, Schedule Part I.
Ibid, Schedule Part II.
Ibid.
Ibid, Schedule Part III.
Ibid.
Ibid.
