Personal Income Tax in Nigerian Fiscal Federalism: Matters Arising

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Exploring the relationship between fiscal and political structures, this book delves into fiscal federalism as it operates within Nigeria's governance system. It examines the evolution of taxation, particularly personal income tax, and its implications for state and local governments. The Personal Income Tax Act's provisions on taxable individuals and assessable income are analyzed, revealing complexities regarding fund ownership collected by State Boards of Internal Revenue. Utilizing a range of legal and resource materials, the book offers a comprehensive look at taxation dynamics in Nigeria.