TAXATION AND OTHER FISCAL IMPACT OF THE PENSIONS REFORM BILL

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dc.contributor.authorSANNI, A.O
dc.date.accessioned2020-05-30T18:55:30Z
dc.date.available2020-05-30T18:55:30Z
dc.date.issued2004
dc.description.abstractThis paper examines the relationship between the Pension Reform Bill (Bill), taxation and intergovernmental fiscal relationships. The paper considers the tax treatment of the existing pension schemes vis-a-vis the provisions of the Bill and concludes that the tax treatment under the Bill is far more generous. The paper also raises some specific questions and attempts to provide answers to them. These include whether the contribution under the Bill is a tax, who bears the burden, how is the contribution treated under the tax law at the time of payment and at the time of receiving benefits, what is the interaction between the contributors and the tax authority, can the Federal Government impose obligations on the States and Local Governments on how to finance Pension Schemes of their employees, whether the revenue of States and Local Government Councils from the Federation Account can be charged with the payment of their contributions under the Bill?en_US
dc.identifier.citationSanni, A.O (2004) TAXATION AND OTHER FISCAL IMPACT OF THE PENSIONS REFORM BILL 1(1) 77 Nig. J. Leg. Centre for Law & Development Studiesen_US
dc.identifier.urihttps://ir.unilag.edu.ng/handle/123456789/8350
dc.language.isoenen_US
dc.publisherCentre for Law & Development Studiesen_US
dc.subjectPensions Reform Billen_US
dc.titleTAXATION AND OTHER FISCAL IMPACT OF THE PENSIONS REFORM BILLen_US
dc.title.alternativeNIGERIAN JOURNAL OF LEGISLATIONen_US
dc.typeArticleen_US
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