Olatoke, OlukayodeAriyoosu, DA2020-05-142020-05-142014http://hdl.handle.net/123456789/3885The Nigerian Constitution and the Taxes and Levies (Approved List for Collection) Act have delineated the taxes and levies collectible by each tier of government. However, despite the delineation, there appears to be usurpation of the taxing powers of the local government by the state government. The resultant effect of this is that the local government councils may not be able to meet up to expectation in the provisions of the needs of the citizenry. The main objective of this paper, therefore, is to examine the taxing powers of each tier of government with a view to determining the extent of the statutory powers of the state government to control and regulate the taxing powers of the local government. The methodology employed in this paper is library-based. It has been found that the state government, under the guise of exercising their constitutional powers, are usurping the functions of the local government in the control and regulation of the taxing powers of the local government.enRegulationTaxing PowersLocal GovernmentLegislative ApproachArticle