3 research outputs found
Taxpayer’s right to refund under the Nigerian law: a right in fact or privilege in camouflage?
- Publication venue
- Dept. of International Law & Jurisprudence, Law Faculty, Nnamdi Azikiwe University
- Publication date
- 28/03/2018
- Field of study
Get PDFThe need for a fair, equitable and legitimate taxation is paramount to the protection of human rights and national development. Unfortunately, a practical analysis of human rights issues in the Nigerian tax system seems to leave one in the limbo and confusing situation as to whether the so called taxpayer’s rights especially right to refund as stated in the Nigerian tax laws are actually a right or at best describe a mere privileges. The jurisprudence of this paper therefore is an examination of the actual legal status of the taxpayer’s rights to refund as stated in the Nigerian tax laws. Using doctrinal research method, the paper found that the said rights are curtailed and the practicability of most of them is difficult there by allowing for a breach with impunity by the tax authorities. To check this, the paper proffers some solutions in form of recommendations.Keywords: Taxpayer’s Right, Nigerian Law, Privilege, Fact, Camouflag
Tax offences: clogs in the wheel of progress and development of Nigeria as a nation
- Publication venue
- Dept. of International Law & Jurisprudence, Law Faculty, Nnamdi Azikiwe University
- Publication date
- 28/03/2018
- Field of study
Get PDFThe jurisprudence of this paper is on the examination of criminality in tax offences and the effects of same on Nigerian as a nation. In doing this, the paper examines what constitute an offence, categories as well as penalty attached there to under the Nigerian Tax Law. The paper also discusses the synergy between tax compliance and economic development of a Nation. In the final analysis, the paper argues that non-compliance to the payment of tax is an act of sabotage; outlines some of the negative effects of such act and proffers some workable solutions in form of recommendations.Keywords: Appraisal, Nature and Effects, Nigeria, Natio
UEG Week 2019 Poster Presentations
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- Aabakken L.
- Abdel Salam A.G.
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- American College of Gastroenterology Chronic Constipation Task Force An evidence-based approach to the management of chronic constipation in north america
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- Verstockt B.
- Vesterhus M.
- Vesterhus M.
- Vicari J. J.
- Vicario M.
- Vieth M.
- Vinson Radke
- Vitale A.
- Vogelstein Kinzler
- Voiosu A.M.
- Von Arnim U.
- Voudoukis E.
- Vries E.M.
- Vries E.M.G.
- Wagner H.J.
- Wagner M.
- Wagner M.
- Walker G.J.
- Walters S.J.
- Waluga
- Wang D.
- Wang L.R.
- Wani S.
- Wani S.
- Wani S.
- Wani S.
- Warda A.K.
- Washington K.
- Washio E.
- Watanabe Toshiaki
- Wei Y.
- Weihmiller S.N.
- Weilert
- Weisenberger D.J.
- Weng M.T.
- Werner Y.B.
- Westendorf A.M.
- Westerdahl J.
- Wilder-Smith C.
- Wilder-Smith C.
- Wilder-Smith C.H.
- Wildt S.
- Wiles S.
- Williams H.R.
- Williams S.M.
- Williet N.
- Williet N.
- Wilson A.
- Winawer S.J.
- Wirtz S.
- Wirtz S.
- Wolf
- Wolfsen H.C.
- Wolthuis A.M.
- Wu J.
- Wu Na
- Wu Q.N.
- Wu W.
- Xia Xian Feng
- Xiao
- Xie Q.K.
- Xue Q.L.
- Y.
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- Yada T.
- Yamaki S.
- Yamamori S.
- Yamashita K.
- Yau A.H.
- Yokoe M.
- Yokota K.
- Yokoyama A.
- Yoneno K.
- Yoo S. E.
- Yoshida N.
- Yoshida N.
- Yoshimura D.
- Yushkevich P.A.
- Yusta B.
- Yzet C
- Zakalashvili M.
- Zamora C.
- Zang D.
- Zauber A.G.
- Zavaglia C.
- Zeisel S.H.
- Zeng J.
- Zerbib F.
- Zhang Mengwen
- Zhao X.L.
- Zhao Y.
- Zhao Z.
- Zhao Z.
- Zhong J.H.
- Zhong Qian
- Zhou J.J.
- Zhou Y.
- Zhou# Fan
- Zhu J.
- Zhu Y.
- Zhuang Y.
- Zigmond A.S.
- Öztürk Z.A.
- Publication venue
- 'SAGE Publications'
- Publication date
- Field of study
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