A CRITICAL APPRAISAL OF UNIFORM PERSONAL INCOME TAX SYSTEM WITHIN THE CONTEXT OF NIGERIAN FEDERALISM

📄 Project Abstract

Nigeria operates a federal system of government under which system each tier of government has its legislative competence or functions conferred on it as the case may be. It is significant to note that Federalism in Nigeria dates back to 1954 when the country which had hitherto been administered as a Unitary state was restructured into three quasi-self governing and administered regions1. It is equally noteworthy that shortly before and since the independence of Nigeria in 1960, all the constitutions that have been enacted have taken the pattern of federalism. Section 2(2) of the 1999 constitution also re-enacts the doctrine of federalism when it provides that: "Nigeria shall be a federation consisting of states and a federal capital territory" However, there is no doubt that Nigerian federalism is anomalous in practice. It is fraught with various phenomena that conflict with the universal precepts and normative imperatives of federalism to the extent that the danger and apprehension t...