Affiliation:
1. Facilitator, Faculty of Law, National Open University of Nigeria (NOUN) Abuja Nigeria
Abstract
Abstract
This article evaluates specific powers, policies and processes (which includes the tax refund process, the pay-before-argument rule and the power of substitution) of the Nigerian tax system against the backdrop of the right to property and the right to life enshrined in the Constitution of the Federal Republic of Nigeria 1999 (CFRN). It argues that these rights are infringed on by Federal Inland Revenue Service (FIRS) powers, policies and processes, and it concludes that the recognition of these rights in the course of the administration of the tax system has implications on compliance, revenue and the development of Nigeria.
Subject
Law,Political Science and International Relations,Sociology and Political Science
Cited by
1 articles.
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1. Exploring the involvement of tax audit experts in the early stages of tax audits;International Journal of Research in Business and Social Science (2147- 4478);2023-12-11