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Judicial and Legislative Approaches to Tax Evasion and Avoidance in Nigeria

Published online by Cambridge University Press:  28 July 2009

M. T. Abdulrazaq
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Extract

This paper attempts to look at tax evasion and avoidance and the approach of the Nigerian courts and legislature. The starting point is an incursion into the history of taxation, especially personal taxation in Nigeria. Attempts are also made to define and distinguish evasion and avoidance while at the same time possible reasons are explored for explaining why people react to evasion and avoidance.

Reasons are given for resorting to English judicial decisions in explaining various Nigerian circumstances and lessons learnt from them are noted. The attitude of the Nigerian courts and legislature to tax evasion and avoidance are illustrated and in conclusion suggestions are offered to remedy the various anomalies in the system which aid tax evasion and avoidance.

Type
Research Article
Information
Journal of African Law , Volume 29 , Issue 1 , Spring 1985 , pp. 59 - 71
Copyright
Copyright © School of Oriental and African Studies 1985

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