Skip to main content
SpringerLink
Log in
Book cover

Nigerian Taxation pp 149–160Cite as

Policy Administration in the Contemporary Nigerian Tax Environment

  • Chapter
  • First Online:

  • 130 Accesses

Objectives

The main objective of study in this chapter is a discussion on tax policy administration and incentives in the contemporary Nigerian Tax Environment. Thus, the chapter examines the features and characteristics of an effective tax policy administration as well as the problems confronting it in Nigeria . At the completion of the study in this chapter, readers are expected to

  1. i.

    to know the meaning of policy administration in relation to tax in Nigeria ;

  2. ii.

    appreciate the features and characteristics of effective tax policy administration; and

  3. iii.

    be well-informed about the problems confronting an effective tax policy administration under the contemporary Nigerian tax environment as well as their solutions.

This is a preview of subscription content, log in via an institution.

Chapter
USD   29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD   84.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Hardcover Book
USD   109.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Learn about institutional subscriptions

Notes

  1. 1.

    Hornby A.S . op. cit., (n. 243), p. 1122.

  2. 2.

    Ibid., p. 18.

  3. 3.

    Adam Smith , op. cit., (n. 41).

  4. 4.

    An ultra vire action is an action done by an incompetent person.

  5. 5.

    Ade Ipaye “Tax collection and Government Responsibility under an International Economic Recession” (Being a paper presented at the 1st Akwa-Ibom State Revenue summit, April 6–7 2009).

  6. 6.

    For several ways self employed persons evade tax in Nigeria , see Olokooba S.M. & Ali Chineye F. “Tax Enforcing of the Self employed persons income in Nigeria : Issues, Challenges and Solutions” Lead City University Law Journal 2 (1) 2016, pp. 115–123.

  7. 7.

    A typical example is presently in Kwara State , Lagos State , Rivers, Cross Rivers and Oyo State etc., where most of their management cadres are not tax experts.

  8. 8.

    Agbekoya saga and Aba women riots were serious tax based riot witnessed almost immediately after Nigerian independence. Lately in Kwara state of Nigeria , similar incidence occurred when some residents resisted attempt to serve them notice of tax payment which later resulted in violence against staff of Kwara State Internal Revenue Services.

  9. 9.

    S.M. Olokooba, A.A. Kareem, L.K Zakariyau, op. cit., (n. 115), p. 718.

  10. 10.

    Adedokun K.A op. cit., (n. 115), p. 133.

  11. 11.

    Aggressive tax avoidance is a way by which the taxpayer though not out rightly evading the payment of tax but added some expenditure that ordinarily would have been taxable in the deductible allowance item.

  12. 12.

    A typical occurrence is the latest amendment done to the Nigerian Electoral Act by the eighth National Assembly where the senate proposes the remover of the payment of three years tax as a prerequisite for anybody willing to contest for any political offices in Nigeria . However, for details of instances where failure to obtain tax clearance have caused elections to be nullified by courts in Nigeria see, Ijaodola R . op. cit., (n. 40).

  13. 13.

    Nangih, Efeeloo, Idatoru, Alapuberesika Roberts, Bori. Idatoru, Kumah, Lekara James “Voluntary Assets and Income Declaration Scheme (VAIDS) Implementation in Nigeria : A Case of an “Executive Order” with Many Faces” Journal of Accounting and Financial Management, 4 No. 6 2018, IIARD – International Institute of Academic Research and Development, p. 34.

  14. 14.

    Courts with jurisdiction to try tax matters in Nigeria , have already been discussed under practice and procedures section of this book.

  15. 15.

    As was held by the decision of the High Court of Lagos State in the case of Chartered Institute of Taxation of Nigeria v. Institute of Chartered Accountant of Nigeria (2013) N.R.L.R 1 at p. 10 holden 1

  16. 16.

    Olokooba S.M, Kareem A.A, Adimula B & Akintoye A “Tax Education and Mobilization. A Means to Sustainable Development in Nigeria ” P.E. Bondzi-Simpson et al. (ed.), Law and Sustainable Development in Africa, (Grosvenor House Publishing Ltd. UK, 2012), p. 352

  17. 17.

    S.M. Olokooba, A.A. Kareem & L.K. Zakariyau, op cit, (n. 115), p. 719.

Relevant Authorities and References for Further Reading

Cases

  • Chartered Institute of Taxation of Nigeria v. Institute of Chartered Accountant of Nigeria.: N.R.L.R 1 at p. 10 holden 1 (2013)

    Google Scholar 

Books

  • Smith, A.: Wealth of the Nation. New York Bantam, Dell

    Google Scholar 

  • Adedokun K.A.: Enforcement and Recovery of Income tax in Nigeria: Law Practice and Procedure. Corporate Transaction Limited Lagos (2010)

    Google Scholar 

  • Hornby A.S.: Oxford Advanced Learner Dictionary International Student edition, 7th edn. Oxford University Press, New York (1997)

    Google Scholar 

  • Ijaodola, R.: The tax certificate in Nigeria: the current problem. In: Abifarin, F. (ed.) Modern Trends in Tax, Law, and Administration and Practice in Nigeria. Juniper Publications, Makurdi (2013)

    Google Scholar 

  • Olokooba, S.M., Kareem, A.A., Adimula, B., Akintoye, A.: Tax education and mobilization. a means to sustainable development in Nigeria. In: Bondzi-Simpson, P.E. et al. (ed.) Law and Sustainable Development in Africa. Grosvenor House Publishing Ltd. UK (2012)

    Google Scholar 

Journals

  • Nangih, E., Idatoru, A.R., Kumah, L.J.: Voluntary assets and income declaration scheme (VAIDS) implementation in Nigeria: a case of an ‘executive order’ with many faces. J. Account. Financ. Manag. 4(6) (2018) (IIARD – International Institute of Academic Research and Development)

    Google Scholar 

  • Olokooba, S.M., Ali Chineye, F.: Tax enforcing of the self employed persons income in Nigeria: issues, challenges and solutions. Lead City Univ. Law J. 2(1) (2016)

    Google Scholar 

  • Olokooba, S.M., Kareem, A.A., Zakariyau, L.K.: Ambiguities in the Nigerian tax laws. Ife Juris Rev. (2014)

    Google Scholar 

Workshop

  • Ipaye, A.: Tax collection and Government Responsibility under an International Economic Recession. Being a paper presented at the 1st Akwa-Ibom State Revenue summit, April 6–7 (2009)

    Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Department of Business Law, Faculty of Law, University of Ilorin, Ilorin, Nigeria

    Saka Muhammed Olokooba

Authors
  1. Saka Muhammed Olokooba
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Saka Muhammed Olokooba .

Rights and permissions

Reprints and permissions

Copyright information

© 2019 Springer Nature Singapore Pte Ltd.

About this chapter

Check for updates. Verify currency and authenticity via CrossMark

Cite this chapter

Olokooba, S.M. (2019). Policy Administration in the Contemporary Nigerian Tax Environment. In: Nigerian Taxation. Springer, Singapore. https://doi.org/10.1007/978-981-13-2607-3_13

Download citation

  • DOI: https://doi.org/10.1007/978-981-13-2607-3_13

  • Published:

  • Publisher Name: Springer, Singapore

  • Print ISBN: 978-981-13-2606-6

  • Online ISBN: 978-981-13-2607-3

  • eBook Packages: Law and CriminologyLaw and Criminology (R0)

Publish with us

Policies and ethics

Search

Navigation