An Assessment of Constitutional Law in Ensuring Equitable Taxation: A Case Study of Jos South Local Government Area, Plateau State
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Background of the Study
Taxation is an essential mechanism for raising revenue to fund public services and ensure the economic welfare of citizens. The Nigerian Constitution mandates progressive taxation and outlines the fundamental principles of taxation, including equity, fairness, and justice. However, in practice, taxation systems at the local government level often fail to achieve these goals, leading to inequities in how tax burdens are shared among urban and rural populations.
In Jos South Local Government Area (LGA), Plateau State, the tax system is affected by challenges such as poor enforcement, unequal tax distribution, and limited public awareness of tax responsibilities. This study aims to assess the role of constitutional law in ensuring equitable taxation and the fair distribution of tax burdens in Jos South LGA.
1.2 Statement of the Problem
Despite constitutional guarantees for equitable taxation, the tax system in Jos South LGA has significant flaws, with many residents and businesses failing to pay taxes equitably. This is partly due to weak enforcement, tax evasion, and inadequate administrative capacity. This study aims to evaluate how constitutional law influences the equitable distribution of tax burdens and assess how local government practices contribute to or mitigate these disparities.
1.3 Objectives of the Study
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To evaluate the role of constitutional law in ensuring equitable taxation in Jos South LGA.
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To identify challenges to fair taxation at the local government level.
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To propose recommendations for enhancing the equity of the taxation system in Jos South LGA.
1.4 Research Questions
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How effective is constitutional law in ensuring equitable taxation in Jos South LGA?
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What are the main challenges to achieving fair taxation in Jos South LGA?
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How can the taxation system in Jos South LGA be improved to ensure equitable distribution of tax burdens?
1.5 Research Hypotheses
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Constitutional law does not significantly influence the equitable distribution of tax burdens in Jos South LGA, leading to inequitable taxation.
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Weak enforcement mechanisms, tax evasion, and administrative inefficiencies are the major obstacles to equitable taxation in Jos South LGA.
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Reforming the tax system and enhancing local government capacity will lead to more equitable taxation in Jos South LGA.
1.6 Significance of the Study
This study is important because it investigates the relationship between constitutional law and equitable taxation at the local government level. By focusing on Jos South LGA, the findings will contribute to discussions on improving tax equity and ensuring that all residents and businesses pay a fair share of taxes in line with constitutional principles.
1.7 Scope and Limitations of the Study
The study is confined to Jos South LGA, Plateau State, and focuses on equitable taxation within the framework of constitutional law. Limitations include potential data gaps, especially regarding informal taxation practices and the reluctance of tax authorities to disclose detailed financial information.
1.8 Operational Definition of Terms
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Equitable Taxation: A system of taxation where the tax burden is distributed fairly based on individuals' ability to pay.
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Constitutional Law: The body of law that defines fundamental rights and governs the structure of taxation systems.
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Taxation System: The structure and rules that govern how taxes are levied, collected, and distributed by the government.
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