States IGR

State Internal revenue efforts.

To give some perspective, state have only Pay As You Earn as the progressive tax they can enact on income of citizens living within their borders..states cannot tax corporate bodies on tax on profit declered.

State have levies and fines eg Advertising rates which they also can charge but there are based on flat rates not incomes.

Lagos state charges a extra 5% Sales tax on food and drinks purchased in mostly hotels and restaurants.

View these taxes more as a indicator of efficiency in state governance and structure on ground to identify and tax commerce rather than actually revenue potential ...some questions

1. really should Enugu get more IGR than Kano?

2. With N8b IGR why did Osun borrow so heavly?

3. Why is Imo, a Legacy State with crude oil and Gas; an airport and diaspora remittances doing less IGR than Kogi?

4. Why is Ebonyi the only state not to submit figures? Even States fighting an insurgency have figures

5.Why is the gap between Lagos and Ogun so wide? There is practically no border, large industrial complex within Lagos eg Agbara are actually in Ogun. .most Lagos "bankers" live in Ogun work in Lagos.

In summary, you don't need oil to be a top earner of IGR...you need Commerce and a clear transparent process to identify and collect taxes.

Also collecting taxes on "i better pass my neighbor" generators used by small scale businessman like barbers is not IGR its exploitation .....

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