INVESTIGATING TAX CRIMES AND PROTECTION OF HUMAN RIGHTS IN NIGERIA

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dc.contributor.authorSa'adu, Hafsat Iyabo
dc.date.accessioned2023-05-17T09:33:21Z
dc.date.available2023-05-17T09:33:21Z
dc.date.issued2014
dc.description.abstractEnforcement is a fundamental imperative of a good tax system as it constitutes a benchmark for measaring the standard for effective tax administration. It encapsulates surveilance, search and seizure among others. The two concepts are valuable in the detection of tax crimes. The essentially of the duo in tax enforcement and the fact that their operations may interfere with human rights of tax payers recognized by the Constitution make them attractive to scholarly scrutiny. Therefore, this paper analyzes their legal frameworks and nature within the context of the constitutional jurisprudence with the view of finding out the available safeguards to them. The paper finds that the absolute nature of section 37 of the Nigerian 1999 Constitution as amended creates a general right of immunity for surveillance against the collective rights of the public. "Therefore, it recommends a proviso to the section to accommodate lawful justification for surveillance. It further suggests the need for effective safeguards to be imposed by law as against mere administrative policy.en_US
dc.identifier.citationVol 13en_US
dc.identifier.issn978-978-8401-97-1
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/10292
dc.language.isoenen_US
dc.publisherCOUNCIL OF LEGAL EDUCATION/NIGERIAN LAW SCHOOLen_US
dc.relation.ispartofseries;19-32
dc.titleINVESTIGATING TAX CRIMES AND PROTECTION OF HUMAN RIGHTS IN NIGERIAen_US
dc.title.alternativeNIGERIAN LAW AND PRACTICE JOURNALen_US
dc.typeArticleen_US

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