Scope, Extent and Limitation of State’s Power to Tax in Nigeria and other Commonwealth Jurisdictions
| dc.contributor.author | *Animashaun O.O.* | |
| dc.date.accessioned | 2026-05-07T11:38:02Z | |
| dc.date.available | 2026-05-07T11:38:02Z | |
| dc.date.issued | 2016 | |
| dc.description.abstract | Taxation is eulogized by some experts as the elixir needed to fuel development in any polity while others criticized it as confiscation of private wealth and punishment for hard work and industry. The former claimed that the power of the state to tax is unrestricted in a unitary state and only limited by constitutional demarcation of powers in a federal state while the latter maintained that the power to confiscate the wealth of others must have serious restrictions. The overwhelming and awesome nature attributed to tax made Judge Marshall to pronounce that “the power to tax involves the power to destroy.” Another judge of a different orientation responded that “the power to tax is not the power to destroy while this court sits”. Consequently, the contention is continuous. The object of this work is to examine the extent to which the state, through the governments and its agencies could tax its subjects. Is the power of the state to tax absolute or limited? The paper examines the power of the sovereign state to tax in various jurisdictions and the limitations applicable in each jurisdiction | |
| dc.identifier.citation | Animashaun O.O (2016): Scope, Extent and Limitation of State’s Power to Tax in Nigeria and other Commonwealth Jurisdictions. Lagos State University Law Journal LASULJ 1(1) 23-42, Published by Faculty of Law, Lagos State University, Ojo | |
| dc.identifier.issn | 1115837 | |
| dc.identifier.uri | https://kwasuspace.kwasu.edu.ng/handle/123456789/6894 | |
| dc.language.iso | en | |
| dc.publisher | Faculty of Law, Lagos State University, Ojo | |
| dc.relation.ispartofseries | 1; 1 | |
| dc.title | Scope, Extent and Limitation of State’s Power to Tax in Nigeria and other Commonwealth Jurisdictions | |
| dc.type | Article |