Abstract
Tax functions not only as a generous source of revenue but also a stimulant in the process of policy formulation for overall sustainable national development. These dual roles have been largely responsible for its enhanced status in modern economy, like a beautiful bride that numerous suitors compete to have under their roof. Economic/ socio-political well-being of a nation is usually determined by animation and effectiveness of its tax system; hence, national strategies and actions for a virile economy are usually tax-oriented. This is noticeable in many nations of the world with instances of national against sub – national conflicts for sphere of taxable power. Institutions within the nation often become unfortunate partaker in this ugly scenario; it is besieged by jurisdictional controversies especially as they relate to administration of tax and adjudication of cases arising therefrom. This paper considers the controversies in Nigerian tax administration and adjudication with a view to showing that they are needless, evitable and surmountable. The research is doctrinal relying on primary and secondary sources of materials. It finds that the controversies are distractions leading to tax disincentive. It concludes by recommending lessons that can be drawn from the jurisdiction of United States of America as a guide.