LOCAL GOVERNMENT AREAS IN NIGERIA AS THE SERFS OF TAXATION: A LEGAL DISCOURSE

Abstract

The essential value rendered by taxes in every country is beyond dispute. Nigeria, at least on paper, is a federation and the drafters of the extant Constitution and the Taxes and Levies (Approved List for Collection) Act envisaged a federal regime of taxation where taxing powers are shared amongst the three levels of government. It is submitted that the philosophy underpinning this was that the three levels of government would be able to readily access revenue for their needs from the taxes they are able to impose and collect. Unfortunately, very few powers are given to the Local Government under the current tax regime and even these appear to be systematically eroded especially by the State Government. This has resulted in the situation where the Local Government is left virtually impecunious, susceptible to the machinations or whims and caprices of the other levels of government and virtually unable to meet its obligations or render the services expected of it. Everybody is worse for it especially the poor masses who find the level of government closest to them hamstrung by this deleterious circumstance. It is against the foregoing background that this study analyzes the taxing powers in Nigeria and submits that the taxing powers of the Local Government be strengthened and sustained. It is expected that the implementation of this and other recommendations herein advanced will remedy this situation with incalculable benefits to the society.