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.

Full Text:

PDF

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.




Editor-in-Chief

 

Associate Editor-in-Chief

  1. PhD. Professor Cornelia Lefter, Academy of Economic Studies, Bucharest, Romania
  2. PhD. Professor Adriana Manolescu, Agora University of Oradea, Romania
 

Scientific Editor

 

Executive editors

  1. PhD. Professor Salvo Ando, University “Kore” Enna, Italy
  2. PhD. Associate Professor Alina Angela Manolescu, Agora University of Oradea, Romania

Associate editors

  1. PhD. Professor Alfio D'Urso, University „MAGNA GRECIA” University of Catanzaro, Italy
  2. Agnieszka Wedeł-Domaradzka, University of Economy in Bydgoszcz, Poland
  3. PhD. Alexandru Cordos, Christian University ”Dimitrie Cantemir”, Romania
  4. PhD.in Law, Assistant Professor José Noronha Rodrigues, Açores University, Portugal
  5. PhD. Professor Luigi Melica, University of Lecce, Italy
  6. PhD. Professor Jozsef SZABADFALVI, University of Debrecen, Hungaria
  7. PhD. Professor Farkas Akos, University of Miskolc,  Hungary
  8. PhD. Szabó Szabó BÉLA, University of Debrecen, Hungary
  9. PhD. Professor Brânduşa Stefanescu, University of Economics, Bucharest, Romania
  10. PhD. Professor Ovidiu Predescu, ″Law Journal″ (assistant chief editor), "Criminal Law Journal″ (assistant chief), Bucharest, Romania
  11. PhD. Professor Ioan-Nuţu Mircea, associated professor ”Babeş-Bolyai“ University of Cluj-Napoca, Romania
  12. PhD. Professor Alexandru Boroi, Police Academy ”Alexandru Ioan Cuza“, Bucharest, Romania
  13. PhD. Professor Luminita Gabriela Popescu, National School of Political Studies and Public Administration, Bucharest, Romania

 

This journal is indexed in :

International Catalogs and Databases:

Stanford University Libraries

http://www.ulrichsweb.com

http://www.tulips.tsukuba.ac.jp

http://www.socolar.com

https://www.library.georgetown.edu/

http://library.usask.ca/ejournals

http://www.knowledgecenter.unr.edu

http://www.lib.ncsu.edu

Hong Kong University Librarie

EBSCO

HEINONLINE