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