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

Authors

  • Muhammed Taofiq AbdulRazaq LL.B, PhD (ABU), LL.M (Lond.), B.L. FCII, FCIB. Professor of Revenue Law, Faculty of Law, Lagos State University, Lagos
  • Ibrahim Adam Kayode LL.B (BUK), LL.M (OAU), Ph.D. (IIU, Malaysia), Senior Lecturer, Department of Business Law, University of Ilorin, Ilorin

DOI:

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

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.

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.

Downloads

Published

2016-02-03

Issue

Vol. 9 No. 4 (2015): Agora International Journal of Juridical Sciences

Section

Section I. Juridical Sciences

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.