Thesis Abstract

Abstract
Tax compliance is a critical aspect of revenue generation for governments around the world, including Nigeria. This research project aims to analyze the legislative and judicial examination of tax compliance strategies in Nigeria with the goal of enhancing revenue generation. The study will focus on the current tax compliance framework in Nigeria, exploring the role of legislation and the judiciary in enforcing tax laws and promoting compliance among taxpayers. The research will involve a comprehensive review of relevant legislation related to tax compliance in Nigeria, including the Companies Income Tax Act, Personal Income Tax Act, and the Value Added Tax Act. The study will also examine the role of the judiciary in interpreting and enforcing tax laws, with a focus on landmark tax cases that have shaped tax compliance strategies in Nigeria. Furthermore, the research will explore the challenges and opportunities associated with tax compliance in Nigeria. This will include an analysis of the factors that influence taxpayer compliance behavior, such as the complexity of tax laws, tax rates, enforcement mechanisms, and the effectiveness of tax administration. The study will also investigate the impact of tax compliance on revenue generation in Nigeria, with a focus on the potential for increasing tax revenues through improved compliance strategies. In addition, the research will evaluate the effectiveness of current tax compliance strategies in Nigeria and make recommendations for enhancing tax compliance and revenue generation. This may include proposals for legislative reforms to simplify tax laws, improve enforcement mechanisms, and enhance taxpayer education and awareness. The study will also consider the role of technology in enhancing tax compliance, such as the use of electronic filing systems and data analytics to identify non-compliant taxpayers. Overall, this research project will contribute to the existing literature on tax compliance in Nigeria and provide valuable insights for policymakers, tax authorities, and other stakeholders involved in revenue generation. By examining the legislative and judicial aspects of tax compliance strategies, the study aims to offer practical recommendations for improving tax compliance and increasing revenue collection in Nigeria.

Thesis Overview

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 categ