Abstract
A local government is the third level in Nigeria’s federal government structure. It is this administration that addresses the affairs of the local people. Unfortunately, the local governments experience difficulty when attempting to raise the funds that are required for effective service delivery. Legally, this unfortunate situation has been attributed to their lack of taxing power. But this article argues otherwise. It maintains that, although the constitution is ineptly drafted in this respect, local governments are constitutionally empowered to tax. A survey identified certain socio-legal factors militating against the exercise of taxing powers and provided possible remedies to the identified problems. Nigeria, local government, local people, tax, taxing powers, impose tax, collect tax, federalism, socio-legal problems; lack of financial authority.
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