Browsing by Author "Olokooba S.M, Awodun Muritala, Akintoye O.D, Shehu Ahmad Tijani"

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    Taxpayer's Right to Refund under the Nigerian Law: A Right in fact, or Privilege in camouflag?
    (Department of Jurisprudence and International Law, Nnamdi Azikwe UniversityAwka, 2018) Olokooba S.M, Awodun Muritala, Akintoye O.D, Shehu Ahmad Tijani
    The jurisprudence of this paper 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 thereby allowing for a breach with impunity by the tax authorities. To check this, the paper proffers some solutions in form of recommendations.