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The “What” and “Who” in Taxation

  • Saka Muhammed OlokoobaEmail author
Chapter

Objectives

The main objective of study in this chapter is an appraisal of some definitions given to tax by authors nationally and internationally. The chapter highlights the shortcomings in them and states the characteristics and features that must be present in a payment before such can be categorised as a tax. At the completion of the study in this chapter, readers are expected to:

  1. i.

    know about the limitations in various definitions given to tax by previous authors;

     
  2. ii.

    demonstrate the characteristics and features that qualify a payment to be tax as against other related payment such as charges, fees, tolls, etc;

     
  3. iii.

    be able to explain what taxes are used for and

     
  4. iv.

    know who levies, who pays and who collects tax as provided for under the Nigerian tax laws.

     

Relevant Authorities and References for Further Reading

Cases

  1. Orthodox Partiachate of Jerusalem v. Municipal Corporation of Jerusalem (1944) AC 1 That tax does not include a municipal rates Mathew Chicory Marketing Board (Vict.) 1938 60 CLR 263. On the fact that tax is compulsory extraction of money by a public authority for public purpose Michigan Employment Sec. Commission v. Patt 4 Mich App 244 14 NW 2nd 663. That tax is a non voluntary or donation, but an enforced/compulsory contribution exacted pursuant to legislative authorityGoogle Scholar
  2. R v. Barger (1908)6 CLR 41. That the essence of tax is for the support of the state Shell v. FBIR (2004) FWLR 895 at 46. That tax is a debt to government United State v. Butter 297 US 1 (1936) at 61. That tax is an exaction for the support of governmentGoogle Scholar

Books

  1. Abdulrazaq, M.T.: Principles and Practice of Nigerian Tax Planning and Management. Batay Law Publications, Ilorin (1993)Google Scholar
  2. Abdulrazaq, M.T.: Principles and Practice of Nigerian Tax Planning and Management, 2edn. Stirling Horden Publishers Ltd, Lagos (2013)Google Scholar
  3. Smith, A.: Wealth of Nations. Macmillan & Co, New York (1776)Google Scholar
  4. Adesola, M.: Income Tax Law and Administration in Nigeria, 2 edn. University of Ife Press (1961)Google Scholar
  5. Agbonika, J.A.A.: Problems of Personal Income Tax in Nigeria. Ababa Press Ltd, Ibadan (2012)Google Scholar
  6. Akanle, O.: The Government, the constitution and the people. In: Akanle (ed.) Tax Law and Tax Administration in Nigeria. Lagos, Nigerian Institute of Advanced Legal Studies (1991)Google Scholar
  7. Sharp, A.M., Register, C.A., Grimes, P.W.: Economics of Social Issues. International Edn. Mc Graw Hill (2010)Google Scholar
  8. Ayua, I.A.: The Nigerian Tax Law, 1 edn. Lagos Spectrum Law Publishing (1996)Google Scholar
  9. Bryan, A.G. (ed.): Black’s Law Dictionary, 8th edn. West Publishing Co., USA (2004)Google Scholar
  10. Famakinwa, V.B.A.: The socio-economic and legal foundations of tax evasion and tax avoidance. In: Akanle, O. (ed.) Tax Law and Tax Administration in Nigeria. Nigerian Institute of Advanced Legal Studies, Lagos (1991)Google Scholar
  11. Whitehouse, C., Stauart-Buttle, E.: Revenue Law, Principles and Practice, 2 edn. Butterworth and Co Publishers Ltd (1984)Google Scholar
  12. Davis Principle of Tax Law, 2 edn. London Sweet and MaxwellGoogle Scholar
  13. Farayola, G.O.: Guide to Nigerian Tax. All-Crown’s Nigeria Ltd, Lagos (1987)Google Scholar
  14. Morse, G.: David Williams, and David Salter, Davies Principles of Tax Law, 3 edn. Sweet and Maxwell (1996)Google Scholar
  15. Hornby, A.S.: The New Oxford Dictionary of Current English. Oxford University Press (1998)Google Scholar
  16. Ifueko, Omoigui Okauru, A.: A Comprehensive Tax History of Nigeria. Ibadan, Safari Books ltdGoogle Scholar
  17. Ijaodola, R.: The tax certificate in Nigeria: the current problems. In: Abifarin, F. (ed.) Modern Trends in Tax Law, Administration and Practice in Nigeria. Junipher Publication Makurdi (2013)Google Scholar
  18. Ipaye, A.R.: Overview of the tax environment: issue and challenges. In: Abdulrazaq, M.T. (ed.) CITN Tax Guide and Statute, 1 edn. Chartered Institute of Taxation of Nigeria (2002)Google Scholar
  19. Lekan, S., Sunday, O.: Taxation: Principles and Practice in Nigeria. Silicon Publishing Company, Lagos (2006)Google Scholar
  20. Ola, C.S.: Nigerian Income Tax and Practice. Macmillan Publication (1985)Google Scholar
  21. Pechman, J.A.: Who Bears the Tax Burden? The Brookling Institutional Washington D.C. (1974)Google Scholar
  22. Oluwole, O.: The Government, the constitution and the taxpayer. In: Akanle, O. (ed.) Tax Law and Tax Administration in Nigeria. Nigerian Institute of Advanced Legal Studies, Lagos (1991)Google Scholar
  23. The National Tax Policy. Federal Ministry of Finance (2012)Google Scholar
  24. The Chambers Dictionary. Chambers Harrap Publishers Ltd (1993)Google Scholar
  25. The New Webster’s Comprehensive Dictionary of English Language. American International Press, New York (1993)Google Scholar
  26. Umenuweke, M.N.: Tax Law and its Implications for Foreign Investment in Nigeria. Nolix Educational Publications Nigeria, Enugu (2008)Google Scholar
  27. Williams, W.D.: Taxation: Guide to Theory, Law and Practice in the United Kingdom (Teach Yourself series). Holder and Stoughton, London Auckland Publisher (1992)Google Scholar

Journal

  1. Olokooba, S.M., Suliat, A.R.: Managing conflicts and other challenges of nationhood in nigeria: experimenting with good taxing system as a paraphernalia. Al-Hikmah Univ. Law J. 1(1) (2015)Google Scholar

Thesis

  1. Olokooba, S.M.: A Legal Analysis of the Taxation of Banking Business in Nigeria, (1990–2010). An unpublished Ph.D. Thesis, Faculty of Law, University of Ilorin (2013)Google Scholar

Newspaper

  1. Nike, P.: To Avoid Multiple Taxation. The Punch 5th January 2011Google Scholar

Copyright information

© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  1. 1.Department of Business Law, Faculty of LawUniversity of IlorinIlorinNigeria

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