Posted in PERFECTLY LEGAL

MUST READ: A SNEAK PEAK INTO THE NIGERIAN TAXATION SYSTEM

Nigerian taxation system
Federal Ministry of Finance

 

The paper attached to this blog post deals with one of the very fundamental issues plaguing our taxation system. What is a tax? What happens when the Legislature can’t tell the difference between a power to impose and a power to collect/administer? What is the constitutional effect of this?

This paper was written by Akuegbu Adaeze and supervised by Dr Abiola Sanni. Anyone who is interested in taxation – students, practitioners, economists, accountants, lawyers, researchers –  need to see this.

Enjoy!!!

A CRITICAL APPRAISAL OF THE “TAXES AND LEVIES (APPROVED LIST FOR COLLECTION) ACT” TO DETERMINE THE TAXES AND THE NON-TAXES LISTED THEREIN COLLECTIBLE BY THE VARIOUS ARMS OF GOVERNMENT.

DISCLAIMER: This is not legal advice and should not be used as such. Please contact practitioners and professionals for sound legal advice.

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