Reflections on Some Emerging Issues in Tax Administration in Nigeria

摘要

The dynamic nature of taxation requires a robust means of interpreting tax laws to accord with emerging economic realities. In Nigeria, the Tax Appeal Tribunal, as a first-line quasi-judicial tax adjudication body, is gradually making its mark in the development of a clear tax jurisprudence by resolving disputes and controversies arising from the operation and administration of tax laws through purposive interpretations in line with best practices.