Practitioners and Stakeholders in the Nigerian Tax Policy Making

  • Saka Muhammed OlokoobaEmail author


When readers are through with this chapter, they are expected among others to:
  1. i.

    know who tax practitioners are;

  2. ii.

    appreciate that tax is a distinct profession from other related professions and

  3. iii.

    be abreast with the stakeholders and their functions in the Nigerian tax domain.


Relevant Authorities and References for Further Reading Cases

  1. CITN v. ICAN suit No M/476/2005 Reported in N.R.L.R 1 (2013) at 10 holden 1. A tax practitioner can only earn recognition as such in Nigeria after satisfying the minimum condition set by CITNGoogle Scholar
  2. CITN v. Institute of Chartered Accountant of Nigeria (2013) N.R.L.R.1. Wherein it was held that tax practice is not the same as AccountantGoogle Scholar
  3. Institute of Chartered Accountant of Nigeria v. Chartered Institute of Taxation of Nigeria (2013) N.R.L.R. 2. Wherein the court held that taxation is legally recognised in Nigeria as a profession separate and distinct from Accountancy. And that, the only body regulating the affairs of tax practitioners in Nigeria is the CITNGoogle Scholar


  1. Abdulrazaq, M.T.: Principles and Practice of Nigerian Tax Planning and Management, 2nd edn. Stirling-Horden Publishers Ltd., Lagos (2013)Google Scholar
  2. Agbonika, J.A.A.: Problems of Personal Income Tax in Nigeria. Ababa Press Ltd., Ibadan (2012)Google Scholar
  3. Morse, G., Williams, D., Salter, D.: Davies Principles of Tax Law, 3rd edn. Sweet and Maxwell (1999)Google Scholar
  4. Thuronyi, V., Vanistendael, F.: Regulation of tax professionals. In: Thuronyi, V. (ed.) Tax Law Design and Drafting, vol. 1. International Monetary Fund (1996)Google Scholar

Copyright information

© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  1. 1.Department of Business Law, Faculty of LawUniversity of IlorinIlorinNigeria

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