Tax Offences: Clogs in the Wheel of Progress and Development of Nigeria as a Nation
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Date
2018
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Department of Jurisprudence and International Law, Nnamdi Azikwe UniversityAwka
Abstract
The jurisprudence of this paper is on the examination of criminality in tax offences and the effects of same on Nigeria as a Nation. In doing this,the paper examines what constitute an offence, categories as well as penalty attached thereto 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.
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Keywords
Appraisal, Appraisal
Citation
Unizik Journal of International Law and Jurisprudence