The tax club of the Lagos State University (LASU) has won the inaugural edition of a competition initiated for law students in the country.

The contest was organised by the National Tax Moot Competition and hosted by LASU’s tax club under the leadership of Michael Okuwobi, a 500-level law student at the institution.

A mock competition is a judicial proceeding set up to examine a hypothetical case as an academic exercise — among university law students.

Tax law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments use a body of rules and procedures to assess and collect taxes in a legal context.

The competition featured the tax club of nine schools namely Obafemi Awolowo University (OAU), Rivers State University (RSU), Ahmadu Bello University (ABU), University of Ibadan (UI), University of Ilorin (UI), Nnamdi Azikiwe University (UNIZIK), Kwara State University, University of Osun, and LASU.

However, six of the nine schools — OAU, UNILORIN, LASU, ABU, UNIOSUN and UNIZIK — qualified for the moot round which was held on November 27, 2022.

UNILORIN, ABU and LASU then made it to the final round which includes a power point presentation.

Team LASU, represented by Boluwatife Carry and Alim Alejo, was adjudged winner of the competition while ABU Zaria and UNILORIN clinched second and third spots respectively.

Speaking at the event, Bose Lawal, matron of LASU Tax Club, lauded the initiative.

“Taxation should be a course in the faculty of management sciences,” she said.

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