Abstract
The paper examined the legal and institutional framework regulating tax collection in Nigeria. The provisions of the Constitution of the Federal Republic of Nigeria 1999 (as amended), dealing with taxes and related matters were considered. It discussed some of the relevant statutes relating to and regulating taxes and taxation, inter alia, the Federal Inland Revenue Service (Establishment) Act, the Personal Income Tax Act, the Companies Income Tax Act, Capital Gains Tax Act, Value Added Tax Act, Stamp Duties Act and the Taxes and Levi (approved List) Act. In the same vein, some institutional and administrative governmental agencies relevant and responsible for tax collection were considered. Amongst other relevant institutions are; the Federal Inland Revenue Service (FIRS), the Joint Tax Board (JTB), the Federal Board of Inland Revenue (FBIR), States Board of Internal Revenue (SBIR), Local Government Revenue Committees and Joint State Revenue Committees. The paper was concluded with a concise summary of identifiable issues militating against effective tax administration within the Nigerian polity.
Keywords: Legal and Institutional Framework, Tax Collection, Nigeria