Examining VAT Taxation in Nigeria: Landmark Decisions and Implications for Federalism

• VAT in Nigeria is a consumption tax on goods and services, with debates on its collection and distribution.
• A Federal High Court ruling has sparked discussions on fiscal federalism and the taxing powers of federal and state governments.
• The decision questions the nature of federalism in Nigeria, potentially leaning towards unitarism.
• The analysis reviews the ruling’s impact on legislative powers and the balance of federal and state authority.
• Taxing power in Nigeria is divided among federal, state, and local governments, each with distinct jurisdictions.

Source: mondaq.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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