AN APPRAISAL OF THE DIVISION OF TAXING POWERS IN NIGERIA

AN APPRAISAL OF THE DIVISION OF TAXING POWERS IN NIGERIA – A PARADIGM SHIFT. ABSTRACT The prolonged military rule in Nigeria has bequeathed an over centralized structure under the Constitution of the Federal Republic of Nigeria, 1999  whereby  the  Federal  Government generates about 90 percent of the country‟s tax revenue. While the need for decentralization […]