ISSUES IN LOCAL GOVERNMENT TAXATION IN NIGERIA
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Department of Private and Commercial Law, Faculty of Law, Olabisi Onabanjo University, Ago-Iwoye, Ogun State.Nigeria.
The subject of taxation is very crucial to most local governments in Nigeria, today, particularly against the realities of meagre or "zero" allocation of finances from the Federation Account of the country and the Joint Local Government Accounts of States . The main thrust of this paper is to discuss the extent of the taxing power of the local government, if any, under the Constitution of the Federal Republic of Nigeria,1992 and certain related issues. The local government taxation is, surprisingly, a broad and fairly complex subject-matter. As we already indicated, in this paper a brief overview of the main legal and ancillary issues involved in the subject-matter is provided. We begin by examining the concept of taxation or taxing power.
Issues in Local Government Taxation in Nigeria
Sanni, A.O (2001) 2 Nigerian Journal of Private and Commercial Law