- 20 Marks
ATAX – May 2021 – L3 – Q6 – Tax Administration and Dispute Resolution
Explanation of fiscal federalism, roles and tax rights of government tiers, tax administration at the state level, and remedies for multiple taxation.
Question
Nigeria is generally described as a Federation with three levels of government with varying but sometimes overlapping tax powers.
Required:
a. Explain the term “Fiscal Federalism” and give examples of other countries that may be described as a Federation. (6 Marks)
b. Discuss briefly the following:
i. Roles of the three tiers of government. (3 Marks)
ii. Structure and tax rights of different levels of government. (3 Marks)
iii. Functions of the various tax administrative organs at the State government level. (3 Marks)
c. Articulate the causes and possible remedies of multiple taxation in Nigeria. (5 Marks)
Find Related Questions by Tags, levels, etc.
Report an error