18 Jan



:: This refers to those involved/concerned in the tax regime/system[1]. Stakeholders of taxation include:

  • Tax Payers: Professor Abiola Sanni posits that these are the people that deserve to be listed first. The taxpayer is the person whom the compulsory tax liability falls upon. He is the person that pays the tax…
  • The Legislature: established under Section 4 of the 1999 constitution… they make laws. In this case; tax laws.
  • Tax Authority and Statutory Bodies: The government authority responsible for tax administration and collection… e.g. the FIRS. The tax authority merely collects tax and cannot determine or amend the law except through the intervention/instrumentality of the legislature.
  • The ministry/commission of finance: deals with policy aspect and preparation of annual budgets.
  • Professional bodies: like ICAN and CITN who exercise regulatory powers over professionals and the practice.
  • Federal and State Executive Council: They consider recommendation on tax policies.
  • President/Governor: they assent to bills. See Section 58 of the 1999 constitution. Although their assent may not be required where the legislature vetoes it by a 2/3 majority.
  • Non-governmental Organisation.
  • Lawyers and Judges: interpret taxing statute.
  • Accountants: calculate figures and so on.
  • Economists: look at the tax policy and try to analyse its possible effects on the economy.
  • Psychologists: look at the reaction of the people to taxation.
  • Special adviser on tax and revenue issues was introduced by Lagos in 2007.

And a host of others players.


With your tax knowledge, you can become a legal consultant, tax administrator/officer, lecturer, opportunities at the bench, like tax appeal tribunals, revenue courts, and so on. Special adviser on tax matters, membership of international organisations and so on.

[1] See; Paragraph 1 national Tax policy Document.


Quite eccentric really

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