Jurisdictional Issues in the Enforcement of Tax Laws in Nigeria

Abstract

This paper examines the controversies that emanate in the enforcement or administration and practice of tax laws, arising from the jurisdiction of the National Assembly and State Houses of Assembly to exercise legislative power to promulgate tax legislation within the limits conferred by the Constitution. The paper notes how jurisdiction guides the relevant tax authorities on how to properly exercise their powers to collect taxes that are allocated to them. It examines how jurisdictional boundaries impact on the taxes collectable among the three tiers of government in Nigeria. The paper also examines the powers of relevant tax authorities to enforce the collection/payment of various taxes assigned to them by fiscal statutes, and proposes certain measures to bring about reforms for the smooth administration and practice of tax laws in Nigeria.