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
Restructuring, Social Order and Development in Nigeria (Published)
Nigeria from colonial period through post colonial period has settled for federal system of government which allows for division of powers and jurisdictions among the levels of government that made up the federation. Overtime, there have been observable imperfections in the Nigerian federalism which have triggered protests, agitations and patriotic calls for restructuring of the system. On the basis of the foregoing, we commended as follows: that there should be devolution of more powers to the federating units in Nigeria; that fiscal federalism should be practiced to give room for resource control by the federating units and that the principles of federal character as enshrined in our national constitution should be observed in appointment and location of critical infrastructure across all sections of the country. This paper is a departure from this trend, orthodoxy is challenged by showing the nexus and interface between restructuring, social order, and development in Nigeria. Development is said to be a predictor that determines whether a country is progressing or not. A critical assessment of Nigeria’s development despite her abundance in human, natural and material resources reveals that the country is yet to achieve the desired expectations as clamored by her citizens. The objective of this study was to identify the challenges to development in Nigeria. In other to obtain data for the research, the work adopted qualitative research method through textual analysis. The findings of this study revealed that despite the country’s attempt to advance development, several challenges has posed a great threat to her progress. These setbacks range from imposition of politices on the citizens, lack of adequate human resources or capital to implement development plans/policies, corruption and lack of credible leadership among others. It recommended that accountability and transparency should be the country’s guiding philosophy in all her operations. Also once the identified limitations are tackled then development will be realized in the country.
Keywords: Development, Federalism, Government, Restructuring, Revolution, Social order
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
REVENUE ALLOCATION IN NIGERIA AND THE DEPENDENCY ON OIL REVENUE: THE NEED FOR ALTERNATIV SOLUTIONS (Published)
This paper examines one of the most controversial issues in the political economy of Nigeria- Revenue allocation in Nigeria and the dependency on oil revenue: the need for alternative solutions. The paper argues that displacement of agricultural products by oil as the focal point of national revenue, and the attendant relegation of the principle of derivation in revenue allocation, is the root cause of the revenue allocation debacle in Nigeria federalism. The focus on revenue sharing rather than revenue generation is the root cause of political, economic and social decay in the country and has equally led to the proliferation of unviable state and local governments. The excessive government dependence on oil revenues, an institutional unstable revenue allocation system, weak political institutional arrangements, lack of effective agencies of restraints to demand transparency and accountability on the part of political office holders, failure to translate oil wealth to sustainable growth and increased standard of living for a lager majority of Nigerians, and a defective property right structure in relation to mineral resource endowment are the hallmark of Nigeria government. The paper conclude by making suggestions on how to diversify the Nigeria economy which include the investment and development of other sectors like agriculture, industries, solid minerals and human resources.
Keywords: Derivation Principle, Federalism, Oil Dependency, Oil revenue, Revenue Allocation