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Tax offences: clogs in the wheel of progress and development of Nigeria as a nation

Authors
  • Olokooba, Saka Muhammed
  • Awodun, Muritala
  • Akintoye, O.D.
  • Adebowale, Hassan I.
Publication Date
Mar 28, 2018
Source
African Journals Online
Keywords
Language
English
License
Unknown
External links

Abstract

The jurisprudence of this paper is on the examination of criminality in tax offences and the effects of same on Nigerian as a nation. In doing this, the paper examines what constitute an offence, categories as well as penalty attached there to under the Nigerian Tax Law. The paper also discusses the synergy between tax compliance and economic development of a Nation. In the final analysis, the paper argues that non-compliance to the payment of tax is an act of sabotage; outlines some of the negative effects of such act and proffers some workable solutions in form of recommendations.Keywords: Appraisal, Nature and Effects, Nigeria, Nation

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