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