Abstract: | There appears to be an urgent need for a general review of the Nigerian tax structure in view of its present shortcomings. The author looks at the tax structure in Nigeria, in particular intergovernmental relations with respect to revenue generation and allocation. The paper concludes with recommendations by way of consolidation of tax legislation and improving personal income tax yield, reform of tenement rate law to enhance uniformity, revision of capital transfer tax law and its application, as well as the provision of a model sales tax law for all the States to adopt. Note, ref. |