Legal challenges in the administration of internally generated revenue by states in Nigeria: The case of Lagos and Kwara
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Date
2022
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Faculty of Law, Kwara State University, Malete
Abstract
Modern states have made taxation the livewire of their existence, as it is the most reliable way of raising the much needed revenue. Taxation however creates a paradox. The state maintains that the taxpayers pay as high as possible while the taxpayers are willing to pay no tax or as low as possible, if they have their way. The position of both parties is predicated on various philosophies and reasons. This study examines the diametrically opposed position of both parties with a view at reconciliation. The method adopted in this study is doctrinal and reliance is mainly placed on secondary materials. This study aims at showing how education and enlightenment may reduce the work of the tax man by ensuring that the majority of the populace complies with the provisions of the extant tax laws. It also looks at other factors that aid this palliative in reducing tax avoidance ans evasion
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Citation
*Animashaun, O.O.* and Abdulhamid, O.Y .(2022): Legal challenges in the administration of internally generated revenue by states in Nigeria: The case of Lagos and Kwara, KWASU Law Journal, 3(1): 182-195, Published by Faculty of Law, Kwara State University, Malete