ANTI-AVOIDANCE LEGISLATIONS: ISSUES & DOUBTS IN THE APPLICATION OF TAX RULES IN NIGERIA

Muhammed Taofiq AbdulRazaq, Ibrahim Adam Kayode

Abstract


For close to what seems a millennium, tax avoidance activities have plagued global tax jurisprudence especially in Nigeria where legislative and judicial solutions to it have remained illusory. This paper represents an attempt to analyse issues and doubts that trail the application of anti-avoidance provisions in Nigeria.

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References


Abdulrazaq M.T., Legislation against Tax Avoidance: The Nigerian Experience, Justice: Journal of Contemporary Legal Problems, Vol. 2, No. 9, pp. 33-46, 1991.

Abdulrazaq M.T., Nature of Tax Evasion and Avoidance, Nigerian Financial Review, Vol. 4, No. 3, pp. 65-74, 1992.

Tiley and Collison, UK Tax Guide, Butterworths, 1997-1998, 13-31.




DOI: https://doi.org/10.15837/aijjs.v9i4.2327

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