DIVISION OF TAXING POWERS UNDER THE 1999 CONSTITUTION
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EVL Publications Ltd
This paper attempts to examine the division of taxing powers under the 1999 Constitution and the constitutionality of some of the existing Federal and State tax statutes in view of the provisions of the Constitution.4 The paper is divided into four parts. Part one introduces the work. Part two examines the concept of taxing power, the division and the scope of the powers of the three tiers of government. Part three considers the validity or otherwise of some specific statutes under the present Constitution.
Division of Taxing Powers under The 1999 Constitution
Sanni, A.O (2000) DIVISION OF TAXING POWERS UNDER THE 1999 CONSTITUTION. 5(3) 109. EVL Publications Ltd