Thesis Abstract

Abstract
The Tax Appeal Tribunal (TAT) in Nigeria serves as an alternative dispute resolution forum for taxpayers dissatisfied with the decisions of the tax authorities. This research project aims to evaluate the rules of practice and procedure of the TAT in Nigeria to assess their effectiveness in ensuring fair and efficient resolution of tax disputes. The study will analyze the key provisions of the TAT rules, including the filing requirements, timelines for submissions, case management procedures, and the powers of the tribunal. Through a comprehensive review of relevant literature, statutory provisions, and case law, this research will provide a critical analysis of the strengths and weaknesses of the current rules governing the TAT. It will examine the extent to which the rules promote transparency, consistency, and access to justice for taxpayers appearing before the tribunal. Additionally, the project will consider the practical challenges faced by taxpayers and tax authorities in navigating the TAT process and suggest potential reforms to enhance the efficiency and effectiveness of the tribunal. The methodology for this research will involve a combination of doctrinal research, including the review of primary and secondary legal sources, as well as empirical research through interviews with tax practitioners, TAT members, and other stakeholders involved in tax dispute resolution in Nigeria. By triangulating these sources of data, the study aims to provide a comprehensive assessment of the rules of practice and procedure of the TAT and their impact on the resolution of tax disputes in Nigeria. The findings of this research are expected to contribute to the existing literature on tax dispute resolution in Nigeria and provide valuable insights for policymakers, tax practitioners, and taxpayers seeking to navigate the TAT process. By identifying areas for improvement in the rules of practice and procedure of the TAT, this study seeks to enhance the efficiency, transparency, and fairness of tax dispute resolution in Nigeria, ultimately promoting compliance with tax laws and fostering a more conducive business environment.

Thesis Overview