ISSUES IN LOCAL GOVERNMENT TAXATION IN NIGERIA

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dc.contributor.authorSANNI, A.O
dc.date.accessioned2020-05-30T18:54:56Z
dc.date.available2020-05-30T18:54:56Z
dc.date.issued2001
dc.description.abstractThe 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.en_US
dc.identifier.citationSanni, A.O (2001) 2 Nigerian Journal of Private and Commercial Lawen_US
dc.identifier.urihttps://ir.unilag.edu.ng/handle/123456789/8348
dc.language.isoenen_US
dc.publisherDepartment of Private and Commercial Law, Faculty of Law, Olabisi Onabanjo University, Ago-Iwoye, Ogun State.Nigeria.en_US
dc.subjectIssues in Local Government Taxation in Nigeriaen_US
dc.titleISSUES IN LOCAL GOVERNMENT TAXATION IN NIGERIAen_US
dc.title.alternativeTHE NIGERIAN JOURNAL OF PRIVATE AND COMMERCIAL LAWen_US
dc.typeArticleen_US
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