Browsing by Author "*Animashaun, O.* & Abdulhamid, O.Y."

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    Governance of State Internally Generated Revenue in Nigeria: The case of Lagos and Kwara
    (NALT, 2016) *Animashaun, O.* & Abdulhamid, O.Y.
    The study investigates the legal challenges in the administration of Internally Generated Revenue in two selected states in Nigeria. The methodology adopted is doctrinal. The study found that though there were many sources of revenue but the most reliable and enduring source is taxation. It further found that taxes and other revenue sources are besotted with varied legal as well as other challenges which militate against compliance; and also the desperation of the states made them to promulgate laws which are ultra vires their respective powers. The study recommends that the state should make laws within their powers and also assess the taxpayers’ economic conditions prior to fixing taxes and levies.