ABSTRACT

Abstract

This study examines the roles the court systems in Nigeria has played in addressing abnormalities of multiple taxation regimes on the hospitality industry. While relying mostly on secondary data with primary inputs limited to participatory and observations method. The burden of multiple taxes on hospitality businesses in Lagos State is compounded by the administrative burden to comply with these taxes which is higher than other States particularly with the introduction of sales tax and later consumption tax on hospitality related businesses within the State. From the multi-dimensional biases of a hospitality business owner, educator, tax enthusiast and administration law critic, the specific objectives of the study are; to enumerate the scope of the hospitality businesses as affected by relevant tax authorities, exploring the influence of multiple tax burdens on such business performance and to critically analyse the activities of the courts in Nigeria to either restore sanity in tax administration within the hospitality sector or escalation of the confusions created by all the tiers of government within the Country. Although, the study is limited to the administration of VAT, sales tax and consumption tax within the sector and focussing mostly on decided cases affecting Lagos State, the Federal Government and hospitality businesses in Lagos, the applications of the resulting submissions can be adopted anywhere within Nigeria considering the operations of her court system, the provisions of the Constitution as well as the observed copy and paste syndrome of some States in implementing whatever tax systems introduced by other States. The study discovered that there are significant multiple tax burdens on hospitality businesses in Nigeria generally while the courts had been playing its roles in an informed manner in resolving bottlenecks of multiple taxes on the consumers of hospitality businesses.

 Keywords: Hospitality tax; Hospitality business; Tax administration; Multiple taxation; Nigerian courts; Sales; consumption Tax.