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LEGISLATIVE AND JUDICIAL SYSTEM OF TAX COMPLIANCE STRATEGY FOR REVENUE GENERATION IN NIGERIA

CHAPTER ONE

GENERAL INTRODUCTION

1.1 Background to the study

Income tax is wholly the creature of statute. That is to say, there is no common law of taxation. No principles of law are applicable other than those principles, which are found in the taxing Acts themselves according to their true meaning and effect. In any tax case, it is consequently necessary for the court or tax commissioners to determine the true meaning and effect of the particular statutory provisions in question. The actual problem in connection with tax administration is that of enforcing tax payment. It is against this background that the Personal Income Tax Act of 1993 (as amended)1 as well as Companies Income Tax Act of 1990 (as amended) made penal provisions against any violations of their provisions. These are categorized into civil and criminal offences and penalties. The Personal Income Tax Act2 , (P.I.T.A) for instance, lays down income tax offences and penalties for their breach, such as legal proceedings, distraint of property, public auction of seized properties and monetary penalties for various income tax offence.

1.2 Statement of the Research Problem

The basic problem that these studies seek to work on, is the difficulty in the assessment and ascertaining of the areas in the penal provisions that are weak and ineffective in all the income tax statutes which are numerous. There is no clear cut demarcation between tax evasion and tax avoidance, since even the tax statutes do not offer us any cogent definition of the two terms.8 Neither do the case law also offer us any help.9 Thus, it is hard to assess the effectiveness or ineffectiveness of the civil and criminal sanctions under the Nigerian income tax laws.

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NAME:                       TITUS AYANI SOLA
BANK:                       FIRST BANK PLC
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ACCOUNT TYPE:       SAVINGS
AMOUNT:                  N2000

NAME:                       TITUS AYANI SOLA


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Updated: 30th May 2019 — 1:04 pm

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