Federalism and Tax Raising Power in Nigeria: The Issue of Value Added Tax (Vat) (Published)
Tax is one of the ways successive governments have used in raising funds for government expenses especially in executing projects and programs that are beneficial to the citizens. Value Added Tax (VAT) is among the numerous forms of taxes collected by the government. VAT became a prominent and topical issue among scholars, experts and practitioners following the suit instituted against the Federal Inland Revenue Service (FIRS) by River State Government. The issue has further divided the country along ethnic, primordial, religious and party lines either speaking for or against VAT collection by the Federal Government or State Government. It is against this background that this study seeks to examine the rationale behind the power to raise taxes. The study reveals that there is a constitutional flaw about tax rising, there is also a faceoff between the Federal Government and State Government with regards to who collects Value Added Tax (VAT) in the state. The study further reveals that VAT has made some states to be lazy in terms of exploring other sources of revenue other than waiting for the share from the federal purse. Lastly, if states are allowed to collect VAT and remit the same to the federal government, it will promote true federalism and enthrone financial autonomy to states. The study recommended that the constitutional provision for rising tax should be made clear, the federal mighty should be curtailed by adequate constitutional provisions, the state should be granted financial autonomy especially in the area of raising the taxes. This is to bring about true federalism and to promote good governance among states.
Citation: Asomba, Ifeyinwa and Etalong, Thomas Alama (2021) Federalism and Tax Raising Power in Nigeria: The Issue of Value Added Tax (VAT), Global Journal of Political Science and Administration, Vol.9, No.3, pp.70-80
Keywords: Federalism, Value Added Tax, tax law, true federalism
Herders Insurgency and Federalism in Nigeria (Published)
The paper is on Herders Insurgency and Federalism in Nigeria. The North Central of Nigeria has been griped with Herdsmen insurgency, the problem of insecurity that have almost affected the Federal system of government in Nigeria, were unity in diversity is no longer seen as hallmark for forming a federal state. The main objective of the study is to investigate causes and effects of Herders insurgency and its implication on Federalism in Nigeria. The Study employed secondary sources of data collection, using theoretical framework of conflict theory as an analytical tool. One major finding is that, Herders insurgency is due to the influence of Boko Haram, which has it negative implication for the Co-ordinate existence of Nigeria Federalism. We therefore, recommend restructuring of the Federal System and a transparent conflict resolution means by the state, to encourage trust and confidence among the federating units, for national integration and unity.
Keywords: Federalism, Insurgency, Nigeria, headers
The Restructure of Nigerian Federal System: A Task That Need Be Done (Published)
Of recent one of the most trending political concepts within the Nigerian political and social landscape has been the concept of restructure or its continuum (restructuring). Ironically, despite the prevalence in usage of this word in social and political discourses across the country and beyond, very little is conceptualized or agreed on by all class of people as what is the actual meaning or the scope of restructuring the country needs. To some the term means minor adjustments in the configuration of power relation between the federal and other composing units of governments. The term in the view of others stands for maximum severance of all form of relationships between the federating units. This severance may mean the decentralization of powers and responsibilities of the state in favour of the regional governments as against the federal level, therefore relationship can only be acknowledged in the form of loosed confederation. But what seems to be agreed on by all, is that the Nigerian federal structure has some fundamental defects that need urgent corrections, the extent of which is left in the imagination and belief of the advocates. This paper provides an insight into conceptual clarity of what is meant by restructure and the act of restructuring. The article is of the view that structural imbalance in the polity is grossly responsible for the high level of mistrust, ethnic and religious crises, lack of accelerated development, political schisms and other social vices amongst the ethnic nationalities that makeup the country. The paper underscores the need for further dissolutions of political and economic autonomy to regions as against the current enormous power currently wielded by the federal government. It also recommends reversal to true fiscal federalism and regional control of the natural resources within their localities as against the current position of federal government ownership and control. Adoption of the six geopolitical zones as regional governments as against the current proliferation of unviable states. Also recommended is the adoption of rotational presidency among the regions. This is to be enshrined in the constitution to address the issue and cry of marginalization in the polity. These recommendations amongst others will serve as panacea to addressing the instability and mistrust question within the polity.
Keywords: Autonomy, Federalism, Nigeria, Regionalism, Restructure
Aboriginal People and Canadian Federation- From the Perspective of Diversity Accommodation: Review (Published)
Following the European colonizer arrived at and invades Canada, the Aboriginal people-who are considered as the natives, have been oppressed for many centuries. Their land was taken by the settlers and their economy become too sluggish and subsistence; they were marginalized in the social, economic, cultural and political arenas. This paper is aimed to assess the root causes of conflict between the aboriginals and settlers and to identify measures taken by the government to address the problems. We used intensive secondary data through reviewing different books and international journals. Lose of land ownership, deterioration of health and economic development, worst assimilation of Aboriginal People to the main stream culture, Political marginalization such under representation of them under government office, Economic exploitation of Aboriginal People are some of the real causes of conflict between Aboriginal and non- Aboriginal People. Besides, they are not also allowed to run their own business activities, exercise their cultural ways of life, improve and develop their culture and traditions. Federalism, multiculturalism, empowering Supreme Court and the constitution act of 1982 were of the institutional arrangement recognized typically to deal with the existing real conflict and to accommodate diversity. Some of possible measures taken by the government are- the recognition of the right to land title; the right to self-government on their internal matters, to develop their culture, language and identities. It also allowed to develop laws like laws on customary marriage for their people though subject to the approval of the minister responsible for their affairs have also been recognized to exercise.
Keywords: Aboriginal, Accommodation, Conflict, Diversity, Federalism
Evolution of Constitutional Government in Nigeria- Its Implementation National Cohesion (Published)
This paper attempts tore-examine the evolution of constitutional governments in Nigeria from 1922 to 1999 and identify their impact on National coherence. It examined the patterns and degree of the people’s involvement in these processes of constitution making and development. With emphasis on how coherent these constitution have unified the country. It adapted the historical and content analysis methods for eliciting and analyzing its data. Three research questions were drawn for the study. Among other things, the paper reveals that although, we must remind ourselves that Nigerian federalism was established to secure the country’s unity and progress in the face of strong centrifugal forces. Hence, we can say that the various constitutions have tried to ensure coherence in the country. But most importantly in ensuring sustainable conference, the constitution for the people’ republic must entrench liberty and equity of all within a federal democratic structure in which power responsibility and resources are decentralized.
Keywords: Constitution, Federalism, Government, National Cohesion, Nigeria, evolution