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An Analysis of the Legal Framework of Income Tax Enforcement Procedure in Nigeria
(Unimaid Journal of Private and Property Law, 2020) Kontagora, A.M
The imposition of tax under the Nigerian Tax System is purely statutory. There is no common law of taxation, as all taxes derive their authority from a particular statute or the other. There has been a requirement that if government wants to interfere with property, pry into a man's affairs and take his money then this must be on clear statutory authority. This requirement is premised on the need to protect the individual from the state, hence the principle that if parliament intended to tax, it must have said so clearly in a statute. Consequently, over the years, the Nigerian tax system has undergone significant changes. The tax laws are being reviewed to enhance effective means of generating revenue through income tax so as to meet up with the current demands of the Nigerian fiscal Revenue programmes and to reduce tax evasion and tax avoidance in the Nigerian tax system. The The Nigerian tax system consists of wide range of statutes by which the Nigerian government seeks to charge and collect revenue for public expenditures. The basic system of taxation in Nigerian is the taxation of income. That is why this scholar seeks to look into the legal framework of the income tax enforcement procedure in Nigeria with a view to analyzing them.