INTERNATIONAL CASE STUDIES OF IGR REFORM AND PRACTICAL MEASURES FOR STATES’ CONSIDERATION

Abstract

Though many countries in the world generate their revenue at national and local level, very few have the structure in Nigeria where there are three levels of collection and two levels of legislation. The closest to this structure is found in Brazil and India. A third is partially true in Canada. Similar Separation in powers In both Brazil and India there are laws that charge the Federal level with the primary collection of taxes and levies especially of international and interstate financial activities, while States have powers on concurrent legislation to both charge and collect a number of taxes and levies. In turn the States legislate for the collection of IGR at the Local levels.