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Tax or taxation whether from Personal Income or Company Tax forms part of the items in the National Income required for the servicing of the economic activities and development of any country, Nigeria inclusive. Tax is a compulsory exaction of money by a public authority for public purposes. Tax is used for redistribution of wealth in countries; it is used to direct the course of the economic. It is often employed to encourage or discourage certain economic activities through the provision of tax incentives. Because of its importance and to avoid abuse of it, law of taxation is wholly the creature of statute. Tax must be expressly imposed upon the subject by clear word of the statute. It is not surprising that the different Constitution of Nigeria have persistently enshrined tax and tax items in their provisions and schedule. Nigeria became a federation in 1954 and the question of sharing taxing powers between the Regions/States and the Federal Government immediately arose. In the sharing of this taxing power though both the Federal and State Government were vested with taxing powers under the 1999 Constitution but the most significant taxes in terms of revenue potentials were all allocated to the Federal Government while the State was left with tax items that were of less economic important/ potentials. The attendant effect has been the inability of States Governments to generate sufficient revenue through taxes. Secondly, there was also the re-occurring of the imposition and collection of multiple taxes by Kaduna State Board of Internal Revenue from citizen. Multiple or double taxation offends inter-state commerce clause as impliedly provided for under item 61 of the Exclusive Legislative List of 1999 as Amended. The research objectives examined the scope of federalism as being practiced in Nigeria. Despite the recognition that, there could be inequality in power and resources between the Federal and State; it is not to reduce the state to impotent or to totally depend on the Federal Government financially. The work also examined the viability of taxes as demarcated by the Constitution and Taxes and Levies Act, whether it solved the problems of multiplicity of taxes in Kaduna State? The question raised in the course of the research was whether the taxing power of States under the 1999 Constitution as Amended can enhance sufficient revenue generation in Kaduna State? Doctrinal method of research was used by researcher which afforded the researcher the opportunity of going through several related statutes, books, journals and the likes. The extent of the State taxing power can be found in the taxing laws as enacted by each State House of Assembly. The finding of the research revealed that there was in balance in the sharing of taxing power between the State and the Federal Government as enumerated by the Constitution. The economically significant taxes in terms of revenue potentials like import and export duties, petroleum profit tax, companies income tax were allocated to the Federal Government while the State were left with less important tax items in terms of revenue potential like community tax pool and betting taxes. Secondly, several agencies in Kaduna State engaged in collecting taxes outside the tax items as demarcated by the Taxes and Levies Act 2004, resulting into double or multiple taxation in the State. Though recently the state Government passed Revenue Harmonization Law 2014 and The Kaduna State(Codification and Consolidation)Law 2016 to put an end to such practices. The


research recommended that section 4 (2-4) of the 1999 Constitution should amended; there should be redistribution and diversification of most significant taxes in terms of revenue generation between the Federal and Kaduna State.                         Kaduna State should adhere to the demarcation of taxing items as provided for by the taxes and levies Act 2004.



GENERAL INTRODUCTION 1.1            Background to the Study

Taxation whether from personal income or company tax are part of the items in the national income required for the servicing of the economy activities and development of any country Nigeria inclusive. The advent of oil boom in Nigeria led to a shift from the production of agricultural produce and taxes to over reliance on oil. Presently there has been a global fall in the price of crude oil causing anxiety to the international community especially to countries like Nigeria that are dependent on oil revenues. This has increased the need for Nigeria to diversify its economy from its current dependence on oil.

Taxation or taxes have played important role in Nigeria in mitigating the effect of inflation and economic challenges in Nigeria. Government have used taxes to raise sufficient revenue to satisfy its needs like current expenditure, defense, law and order, health services and education, economic and social policy.

Nigeria became a federation in 1954 and one of the major concerns that arose among Nigerians immediately then was the issue of sharing taxing powers between the federal and state governments. The Constitution allowed each state to have its own regulatory and taxing authority with revenue needs, and most of these states used their various forms of taxation not only to raise revenue but to also perform other functions like protecting producers or sellers from resident competitors.

The feature of federalism is the formal distribution or allocation of jurisdictional powers between the Federal and State Government. It is that the financial powers of the federation can be so neatly distributed between the federal and state government that the taxing powers of the respective government should be independent of each other, to raise financial resources necessary to meet the needs of each government. In Nigeria, there are three (3) levels of government as fashioned out by various successive constitutions; the Federal Govern

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