CASINO TAXATION IN NIGERIA: ENFORCEMENT AND CHALLENGES

Abstract

This is an indept review and appraisal of the administration of Casino Taxation in
Nigeria and the challenges encountered by those who are saddled with the onerous task
of managing same. This paper appraises the law and practice of Casino Taxation with a
view to evaluating the effectiveness of the legal framework within which the operators
are expected to work in. This work also xrays the complexities and tortuous nature of
this tax and identifies gaps in both the legal framework and practice of Casino Taxation.
The methodology of this study was designed to provide a comprehensive
understanding of the administration of casino taxation in Nigeria, its enforcement and
challenges. A comprehensive review of existing literature on casino taxation, including
academic journals, books, articles, and reports was involved in the literature review
undertaken in the research of this work. Primary and Secondary Sources of data were
utilized in this study. This researcher involved mostly doctrinal, analytical and
descriptive styles. The researcher found that there is need for an extensive transition
from the erstwhile obsolete regime erstwhile operated by the Casino Tax
administrators. The research also found that the Casino Tax System was bedeviled by
corruption, want of transparency and accountability among other issues. This research
recommended the repeal of the National Lottery Act of 2005, and the National Lottery
Regulation of 2007. It also recommended the establishment of a special Casino Tax
Unit, under the Federal Inland Revenue Service