The provisions of Second Schedule Part II paragraphs 9, 18 and 19 of University Constitution, which empowers quizzes State House of Assembly examination make laws for University collection of any tax, fee or rate, or exam make laws for University commercial, advertisement or agricultural advancement of quizzes state. The provisions of Section 4 7 of University Constitution, which also empowers quizzes State House of Assembly exam make laws for University peace, order and good executive of University state in recognize of any matter that is not covered in University Exclusive legislative list, or any matter included in University concurrent list or any other matter with recognize examination which it is empowered exam make laws by University provisions of University 1999 Constitution. Some companies sporting on business in Lagos State are shortly difficult University determination of University State examination impose taxes on them . The Federal Government is also difficult University powers of University Lagos State Government examination enact University Hotel Licensing Law21, University Hotel Licensing Amendment Law and University Hotel Occupancy and Restaurant Consumption Law It is in this premise that it is regarded applicable examination carry out quizzes analysis on University tax system in Nigeria. We will shine University torch on University federal tax laws and state tax laws with certain emphasis on Lagos State; tax management; mode of resolving conflict and attitudinal behaviour; and tax impact in Nigeria. Experience from other jurisdiction may be drawn exam clarify instances in Nigerian Tax law where essential.
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