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http://ngfrepository.org.ng:8080/jspui/handle/123456789/4835| Title: | OVERVIEW OF STATE-LEVEL TAX ADMINISTRATION IN NIGERIA |
| Authors: | Mark Abani |
| Keywords: | TAX TAX ADMINISTRATION - NIGERIA NIGERIAN TAX SYSTEM TAXATION TAXPAYER COMPLIANCE IGR |
| Issue Date: | 11-Oct-2021 |
| Publisher: | Nigeria Governors' Forum Publishing |
| Citation: | Mark Abani (2021) Overview of State-Level Tax Administration in Nigeria |
| Abstract: | The Nigerian Constitution specifies three levels of government in Nigeria (federal, state and local government level) and outlines their rights to set and collect taxes, levies and charges. These constitutional provisions are supported by the Taxes and Levies (Approved list for collection) Act 2004 as Amended 2015, which lists the types of taxes, duties, levies, fees and charges that can be collected by each tier of government. The principles of taxation should apply regardless of the tier that is administering a tax. |
| URI: | http://ngfrepository.org.ng:8080/jspui/handle/123456789/4835 |
| Appears in Collections: | NGF HELPDESK VIRTUAL TECHNICAL LEARNING WORKSHOP: STATE-LEVEL TAX ADMINISTRATION IN NIGERIA: TAX LAW AND CONNECTED REFORMS |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Tax Law Workshop 2021 - Technical Session I Final.pptx | Overview of State-Level Tax Administration in Nigeria | 704.75 kB | Microsoft Powerpoint XML | View/Open |
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