Taxpayer's Right to Refund under the Nigerian Law: A Right in fact, or Privilege in camouflag?
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Date
2018
Journal Title
Journal ISSN
Volume Title
Publisher
Department of Jurisprudence and International Law, Nnamdi Azikwe UniversityAwka
Abstract
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.
Description
Keywords
Taxpayers Right, privilege, camouflag
Citation
Unizik Journal of International Law and Jurisprudence