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Call For Paper Volume 3 Issue 1 Jan-Feb (2020) Last Date of Paper Submission: 25-feb-2020

Volume 1 Issue 3 2018

Nov-Dec


Arts, Humanities

Multiple Taxation and Taxing Powers in Nigeria Legal System: Issues and Challenges

Adeoye O. J. and Aina S. A., Nigeria

Abstract: Taxation is one of the major sources of revenue for government to meet its various needs. Following the emergence of multiplicity of taxes in Nigeria fiscal landscape, the Joint Tax Board (JTB) had taken a number of steps to curb the phenomenon. However, such efforts have recorded little or no success. Like a cat with nine lives, multiplicity of taxes has refused to die and wreak havoc on the stakeholders, average citizens, business and even households in Nigeria This paper examines the extent to which multiplicity of taxes exists in Nigeria and why the problem persists in our economy. The implication of multiplicity of taxes and the extent of the taxing powers among the three tiers of government is also examined. The methodology adopted is purely doctrinal with primary source from the Constitution, various relevant tax laws, and case laws. The secondary source includes: articles in journal, conference papers, online materials, newspaper etc. The paper concludes that multiplicity of taxes can be curbed by delimiting the scope of taxes and levies collectible by each level of government via a statute and that each tier of government should strictly adhere to the extent of their taxing powers.

Page: 1-12

Engineering & Technology

Laboratory Conversion of Used Water Satchet as A Regenerative Resources for Candle Wax Production

J. O. Ezeugo , O. D. Onukwuli & C.P. Ubaezuonu, Nigeria

Abstract: Taxation is one of the major sources of revenue for government to meet its various needs. Following the emergence of multiplicity of taxes in Nigeria fiscal landscape, the Joint Tax Board (JTB) had taken a number of steps to curb the phenomenon. However, such efforts have recorded little or no success. Like a cat with nine lives, multiplicity of taxes has refused to die and wreak havoc on the stakeholders, average citizens, business and even households in Nigeria This paper examines the extent to which multiplicity of taxes exists in Nigeria and why the problem persists in our economy. The implication of multiplicity of taxes and the extent of the taxing powers among the three tiers of government is also examined. The methodology adopted is purely doctrinal with primary source from the Constitution, various relevant tax laws, and case laws. The secondary source includes: articles in journal, conference papers, online materials, newspaper etc. The paper concludes that multiplicity of taxes can be curbed by delimiting the scope of taxes and levies collectible by each level of government via a statute and that each tier of government should strictly adhere to the extent of their taxing powers.

Page: 13-19

Statistics

100% Original Paper
80% Acceptance rate
60% Publish
20% Rejection

Paper Submission

Important Notice

Manuscripts are accepted for consideration if neither the article nor any of its content has been published or submitted elsewhere before appearing in IJSMR Journal.