Abuse of Rights Doctrine: A Contending but not Contentious Doctrine in the Contemporary Nigerian Tax Jurisprudence

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dc.contributor.authorOlokooba S.M & Shola Animashaun
dc.date.accessioned2021-06-04T09:16:58Z
dc.date.available2021-06-04T09:16:58Z
dc.date.issued2015
dc.description.abstractThis 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.en_US
dc.identifier.citationBIU Law Journalen_US
dc.identifier.issn1115837
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/5922
dc.language.isoenen_US
dc.publisherFaculty of Law, Benson Idahosa Universityen_US
dc.relation.ispartofseries2(1);
dc.subjectAbuse of Rights Doctrineen_US
dc.subjectTax Jurisprudenceen_US
dc.titleAbuse of Rights Doctrine: A Contending but not Contentious Doctrine in the Contemporary Nigerian Tax Jurisprudenceen_US
dc.typeArticleen_US

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