Jurisdictional Issues in Tax Administration and Adjudication in Nigerian Federation: Revealing Smidgeon of Information on American Tax System for a Guide

Abstract

From whichever angle it is viewed, tax functions not only as a generous source of revenue but also a stimulant in the process of policy formulation for overall sustainable national development. These dual roles have been largely responsible for his enhanced status in modern economy. The truth is that tax is today a beautiful bride in factors of achievable means and strategies for national growth. It cannot be gain said that economic/ socio-political well-being of a nation is usually determined by animation and effectiveness of its tax system. Hence, national strategies and actions for a virile economy are usually tax-oriented. If tax is a beautiful bride, it is not unexpected that here are numerous suitors competing to have it under their roof or at least one or some of its tentacles. This is noticeable in many nations of the world. Today, there are many instances of national against sub – national conflicts within a nation for sphere of taxable power. Even entities and institutions within the nation/sub-nation do often become unfortunate partaker in this ugly scenario. Research has shown that Nigerian tax system is not immune from this. Nigeria tax system is in many fronts besieged by jurisdictional controversies especially as they relate to administration of tax and adjudication of cases arising there from. This paper considered the controversies with a view to showing that they were needless, evitable and surmountable. It held the view that the controversies are by and large a distraction to sound canons of taxation thereby amounting to tax disincentive. It concluded by a way of recommendation that lessons from other Federal Unions especially the United States of American may be helpful to Nigeria. This research paper is basically doctrinaire relying on primary and secondary sources of research materials.