TABLE OF CONTENTS
Table of Contents
Table of Cases
Table of Statutes
Abbreviations
Abstract
CHAPTER ONE:
GENERAL INTRODUCTION
1.1 Background to the study
1.2 Statement of the problem
1.3 Objective of the research
1.4 Scope of the research
1.5 Research methodology
1.6 Literature review
1.7 Justification
1.8 Organisational layout
CHAPTER TWO:
THE LEGAL FRAME WORK OF TAX ADMINISTRATION IN NIGERIA
2.1 Concept of tax and tax policy
2.2 The concept of fiscal federalism and its operation in Nigeria
2.3 Historical development of tax and tax policy in Nigeria
2.4 The operation of section 4, of the 1999 Constitution (as amended) and its relationship with fiscal federalism
2.5 The operation of section 7 of the 1999 constitution (as amended) and its relationship with fiscal federalism
2.6 The operation of sections 162 and 163 of the 1999 Constitution (as amended) and its relationship with fiscal federalism
2.7 Classification and sources of tax legislation in Nigeria
CHAPTER THREE:
CHALLENGES TO THE IMPLEMENTATION OF AN EFFECTIVE TAX SYSTEM IN NIGERIA
3.1 Introduction
3.2 The socio cultural background of the Nigerian people
3.3 Dearth of comprehensive data base of taxable persons and taxable 46-50 economic activities
3.4 The problem of tax evasion and tax avoidance
3.5 The effect of corruption on the implementation of tax in Nigeria
3.6 The government‘s reliance on oil revenue
3.7 The fluidity of the powers to legislate on taxes by the different tiers of government
3.8 Lack of political will for effective tax regime
CHAPTER FOUR:
AN ANALYSIS OF THE LAGOS APPROACH IN THE QUEST FOR TAX PROSPERITY
4.1 Introduction
4.2 Lagos approach toward surmounting the problems of effective tax administration
4.2.1 Presence of political will in the administration of an effective tax regime in Lagos state
4.2.2 Curbing the socio cultural challenge of tax imposition on Lagosians
4.2.3 Creating an efficient and comprehensive database of taxable persons 75-79 and taxable economic activities of the Lagos people
4.2.4 Resolving the challenges of tax evasion and tax avoidance
4.2.5 Harnessing existing tax laws to maximise the tax potential of Lagos 84-85 State
4.2.6 Enacting proactive tax regime within the legislative competence of 85- 89 Lagos state so as to maximise the tax potential of Lagos state
CHAPTER FIVE:
CONCLUSION
5.1 Summary of the research
5.2 Observations
5.3 Recommendations
REFERENCES
ABSTRACT
This work is prompted by the shortage of revenue accruing to the federating units in Nigeria. It exposes the potential of taxation as an alternative and or additional revenue source to the federating states in Nigeria. Using the doctrinal method of research, this work espouses the potentials of taxation as a viable means of generating revenue for the federating States in Nigeria. The work analyses the problems bedeviling the implementation of taxation as a source of revenue generation in Nigeria under the current legal frame work, it reviewed the approach adopted by Lagos State in its quest for fiscal independence. Based on the review of Lagos State approach, the work provided the possible solutions to the over dependence of the other states on the revenue accruable from the Federation Account by providing possible means that other States could use in other to attain the success of using taxation as a means of achieving fiscal independence as currently enjoyed by Lagos State. It was found that Nigeria‘s Federal structure allows states to enact laws on taxation but the laws are over centralized in the federal legislature based on the interpretation of the provisions of the constitution and the items in both the exclusive and concurrent legislative list in the constitution. Corruption and absence of political will affects the ability of the state to obtain optimal tax success in Nigeria. It is recommended that a Constitutional review will assist in achieving tax prosperity for the component states, in the meanwhile, an active State House of Assembly that has the potential of ensuring a tax legislation that is not an infringement of the current legal regime can assist states in attaining tax prosperity. Good governance and accountability has the potential of bringing the Nigerian people on board the policy of taxation.
CHAPTER ONE
GENERAL INTRODUCTION
1.1. Background to the study
From remote antiquity, tax as a fiscal instrument of regulation and control is a ―necessary evil‖ that societies have been compelled to stay with. At the time of Jesus Christ, there was an established tax system that led the people to ask him if he approved the payment of tax to the old Roman Emperor, who was the imperial lord of Jerusalem1. In other words, since the inception of statehood, tax has been an instrument for generation of revenue in running the state. Prior to the discovery of other sources of wealth creation like natural resources, science and technology, production and distribution of goods and services,; tax had been that loyal servant of the state.
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