“AN APPRAISAL OF INCOME TAX ENFORCEMENT PROCEDURES UNDER THE NIGERIAN TAX SYSTEM”

AN APPRAISAL OF INCOME TAX ENFORCEMENT PROCEDURES UNDER THE NIGERIAN TAX SYSTEM”

Abstract:

The imposition, collection and administration of income tax in Nigeria are basically statutory, which had undergone significant reforms with the object of providing solutions to the lingering problems of enforcement procedures. The existing body of literature on taxpayer compliance developed over the years in Nigeria. Nigeria made considerable investment in tax legislative reforms, taxpayer education programs, tax enforcement strategies, and sophisticated system of tax administration using new technologies. However, what prompted this research work is that despite those reforms, reviews and changes in the legislation compared to its counterparts, Nigeria faced quite different challenges and constraints that require careful consideration in designing appropriate and effective tax system. In particular, the tax system in Nigeria must foster sustainable economic growth, ensuring that the necessary revenue collections are made to provide for political stability, investment in infrastructure and improved standards of living. The method of acquiring data and information used in this research work was doctrinal, where two main sources of acquiring data, i.e. primary source, which consist of statutes and case laws and secondary source which consists relevant information from leading authorities, textbooks on tax laws and practices, writings and articles of scholars, magazines, opinions of jurists, journals, periodicals, seminar papers, as well as internet/websites, etc. were also used. the findings of the research work were that; (i) Nigeria has both limited administrative resources and expertise, (ii) Tax administration is generally weak, with widespread evasion, corruption and coercion, (iii) Furthermore, taxpayers tend to have low levels of literacy, low tax morale and negative attitudes towards government, (iv) The cash economy, and its inherent opportunities for engagement in fraud and tax evasion, often plays a major role. (v) There is also conflict of tax jurisdiction between the Federal Government and states, and lack of public enlightenment. The central aim of this research appraised the income tax enforcement procedures, and the objectives identified and highlighted their problems and prospects, with particular reference to the relevant Nigerian Tax Laws. The research work finally provided workable suggestions and recommendations to the identified problems to enhance an effective and efficient tax administration in Nigeria. The findings of this research work explored recent issues, challenges and recent ideas of judges/decisions of courts in respect of income Tax under the Nigerian Tax System and Fiscal policies which, if appropriately utilized, will bring enormous change and enhance the Nigerian tax system generally. It also improved the existing enforcement procedures of the Nigerian tax system both at the Federal, states and local levels.

Download Full Material-N5000

Related Post

EXAMINATION OF THE FUNCTIONS OF PARALEGALS UNDER THE NIGERIAN LEGAL SYSTEM

EXAMINATION OF THE FUNCTIONS OF PARALEGALS UNDER THE NIGERIAN LEGAL SYSTEM

ABSTRACT

The concept of paralegal though not a new one in developed region, it is a novel onewithin Africa particularly in Nigeria. They are legal adjuncts within the legal industry carrying out certain functions that are responsive to the need of themoment. It is important to note that they can only function under the supervision of a legal practitioner. The advent of this group in developed nations was to fill the gap that was existing in accessing justice and delivery of legal services particularly to indigent persons. In developing countries in Africa, several reasons have been advanced for the emergence of this group of professionals. The reoccurring and very prominent reasons is the need to provide access to justice and the delivery of legal services at a very affordable rate to the urban poor, indigent persons and rural populace. The research therefore examined paralegals and their function under the Nigerian Legal System, the history of this group, their role and relevance in the administration of justice and to the legal industry in Nigeria. The major challenge of awareness, recognition, and acceptability plaguing it was discussed. Another challenge of regulating these paraprofessionals was
highlighted to reduce or remove completely the incidences of impersonation of lawyers. This highlighted the paradigm shift in the legal industry globally and the need to embrace this trend and ensure it is aligned to suit the Nigeria Legal system. Presently the norm in some African countries and in Nigeria is that paralegals function through nongovernmental organizations, though important to state that the Federal Government of Nigeria in the bid to widen tertiary education and promote vocational and technical education at that level established programmes /courses in that line one of which is National Innovation Diploma in Paralegal Studies. In view of the challenges identified, several recommendations were proffered such as the need for the Nigerian legal profession to be abreast with global practices since it cannot function in isolation and as such should accept and recognize the concept paralegalism within the legal profession. Members of the legal profession particularly the Nigerian Bar Association must ensure they seek to help this paraprofessionals realize the necessary legal backing needed and sensitize the public about them. The Nigerian Legal Council should take up the challenge of regulating these paraprofessionals who are legal service providers, setting code of conduct and adopting regulations that will protect the public and prevent unauthorized practice of law by nonlawyers within the legal industry. This will ensure proper regulation and control of the members of the paralegal profession. The Judiciary should use paralegals as administrative staff; this will ensure speedy dispensation of justice. Particularly in rural areas, where they can be utilized as court interpreters where language seems to be a barrier

Download Full Material-N5000

“THE PENAL RESPONSIBILITY AND SANCTIONS FOR VIOLATIONS OF INTERNATIONAL HUMANITARIAN LAW

“THE PENAL RESPONSIBILITY AND SANCTIONS FOR VIOLATIONS OF INTERNATIONAL HUMANITARIAN LAW

Abstract:

During this century, millions of children, women and men have been victims of unimaginable atrocities in the threatre of wars that deeply shook the conscience of humanity. It is against this background that an analysis of the penal responsibility and sanctions for violations of International Humanitarian Law becomes necessary. The first chapter is a general introduction which highlighted all the core issues to be discussed and analysed in the course of this research work. The second chapter will examine the definition of crimes under international law, war crimes and the prosecution of war criminals which has become so vitally important to stem the impunity with which violations international humanitarian law go unpunished. The general scheme of repression codified in the four Geneva Conventions of August 12, 1949 and its Additional Protocols of 1977, International Criminal Tribunals for the former Yugoslavia and Rwanda and the Rome Statute of International Criminal Court will equally be examined. – 7 – Chapter three espouses the theory of state and individual responsibility under international law. It takes into cognizance that international humanitarian law establishes not only basic rights of the individual, but also contains important machinery for guaranteeing observance of these rules, imposes obligation necessary to repress any act constituting a serious infringement on personal dignity or a grave threat to the security of the civilian population. Though the prosecution of war criminals after World War I was largely ineffectual, coupled with the different interpretations given to the November trial with regard to the position of individual under international law. Chapter four establishes that whatever the case may be regarding the position of the individual under international law after the Nuremberg trials through the creation of the two ad hoc international criminal tribunals for the former Yugoslavia and Rwanda, the United Nations Security Council took a great leap forward and established, beyond doubt, that individuals may now, with respect to international humanitarian law, appear as subject bound by certain legal obligations directly under international law, and can be held individually responsible. – 8 – The main thrust of chapter four is the examination of the elaborate penal regime and the concomitant sanctions in the Geneva Conventions and the Additional Protocols, the International Criminal Tribunals for Yugoslavia and Rwanda and finally the Statute of International Criminal Court. Chapter five will examine the fundamental issue of which court has jurisdiction to prosecute the breaches of international humanitarian law against the backdrop that despite all the indignation aroused by the crimes, the international criminal tribunals are called upon to prosecute, the accused must be accorded the right to a fair hearing or trial. It takes cognisance of the fact that the effective humanitarian law and respect for human rights are complementary and indispensable to each other. They both contribute in upholding the rule of law. It is our conviction that research on the penal responsibility and sanctions for breaches of international humanitarian law cannot be complete without according a pride place to international committee of the Red Cross that informed the elaborate discussion on the same in Chapter six before concluding the research work and proffering the way forward

Download Full Material-N5000

Legal Appraisal Of African Human Rights system A Study Of ECOWAS Court

Legal Appraisal Of African Human Rights system A Study Of  ECOWAS Court

Africa has been traumatized by human rights violations of historic proportions over the last five centuries. The recent chapter in that long history of abuses is still being authored under the direction of the post-colonial state. But the peoples of Africa, like peoples elsewhere, have never stopped struggling for better conditions of life, and especially for more enlightened and accountable political societies. The popular repudiation of oneparty and undemocratic states over the past decade has once again given hope that the predatory impulses of the post-

colonial state might be arrested. Within states, non-governmental organizations have multiplied during that period and governments are being been forced to revise policies and laws that are offensive to basic human rights. At the continental level, NGOs and human rights advocates have demanded that the African Commission become part of this movement towards change.

This is the lense through which Africans now view the African human rights system. While it is felt by many Africans that the idea of the African Commission was a step in the direction, there are serious misgivings that it has been largely ineffectual. Further, that a regional human rights system worth its name need strong institutions to anchor its norms. The African Human Rights Court is an attempt to fulfill that promise. However, the court promises to be a disappointment unless states parties revisit the African Charter and strengthen many of its substantive provisions. Moreover, the court will not meet the expectations of Africans if the OAU does not provide it with material and moral support to allow it to function as the independent and significant institution that it ought to be. Finally, of course, the initial integrity and vitality of the court will rest with those who will be privileged to serve as its first bench. Unless these conditions are met, the African Human Rights Court is condemned to remain a two-legged stool, a lame institution unable to fulfill its promise as a seat from which human rights can be advanced. In that case, the court will have failed to redeem the troubled African regional system.Download Full Material-N5000