Journal/Publisher: European Journal Of Scientific Research, S.j.r
Pages: 254 - 269
Civilisation of Nigeria particularly with regards to modern taxes and its enabling statutes begun with the intrusion of the British into Nigeria. However, the evidence of various existing taxes in Nigeria long before the British set foot in Nigeria testifies that the issue of tax in Nigeria is a practice of great antiquity. It was therefore of great importance for laws to be created to govern tax and taxation in Nigeria. These laws have evolved over time to include and subtract certain matters and taxes; and today, we have laws which are suitable for the current society. Nevertheless, the main theme of this article is to trace the history of tax laws in Nigeria particularly from the inception of colonial regime to 2019. The main method of collecting data is through application of secondary means by making use of scholarly published books, online and internet materials. This paper recommends among others that, it is necessary for the current tax laws and relevant statutes be reviewed from time to time by the appropriate authorities to meet the current domestic and international challenges.