Browsing by Author "*Animashaun, O.O.*"

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    Taxing Powers of Federal and State Governments in Nigeria: Issues, Conflicts, Challenges and Prospects.
    (Faculty of Law, Bowen University, Iwo, 2017) *Animashaun, O.O.*
    The distinct aspect of federalism, which differentiates it from other systems of government, is the allocation of powers, usually between the federal government and the constituent states. This normally leads to complexities and overlapping of authorities with the attendant problems which is more accentuated in revenue matters. Any state irrespective of the institutional arrangement need fund to run the affairs of the state. The need for fund becomes more complicated with the running of a federal system and a very expensive presidential system of government. The division of taxing powers between the federal and the state governments is ambiguous. This has led to a plethora of legal actions and uncertainty as to who is to tax, what are the rates and other issues between the government of the federation and the constituent states. In this treatise, it was discovered that there are drafting challenges that made the extant tax law conflicts with each other thereby creating jurisdictional conflicts. This paper concludes that there is a need to amend the Nigerian tax laws in order to avoid ambiguity through proper and clear allocation of taxing powers between the state and federal governments; there is also the need to appoint to the higher bench (especially the Federal High Court and others) lawyers skilled in tax laws.