Abuse of Rights Doctrine: A Contending but not Contentious Doctrine in the Contemporary Nigerian Tax Jurisprudence
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Date
2015
Authors
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Journal ISSN
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Publisher
Faculty of Law, Benson Idahosa University
Abstract
This paper examines the doctrine of abuse of rights in tax jurisprudence. The paper highlights the applicability of the doctrine to the Nigerian situation and concludes that, though the importance of the application of this doctrine could not be overemphasized but the doctrine should rarely be used once a taxpayer genuinely planned his liability through acceptable ways of tax avoidance.
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Keywords
Abuse of Rights Doctrine, Tax Jurisprudence
Citation
BIU Law Journal