Project Abstract

Abstract
Tax compliance is a critical aspect of revenue generation for governments worldwide, including Nigeria. This research project delves into the legislative and judicial examination of tax compliance strategy in Nigeria with the aim of enhancing revenue generation. The study analyzes the existing tax laws and regulations in Nigeria, focusing on their effectiveness in promoting compliance among taxpayers. The research explores the role of the legislative framework in ensuring tax compliance and revenue generation. It examines the adequacy of existing tax laws in incentivizing voluntary compliance and deterring tax evasion. Additionally, the study assesses the enforcement mechanisms available to tax authorities to ensure compliance with tax laws. Furthermore, the project investigates the judicial aspect of tax compliance in Nigeria. It analyzes the role of the judiciary in interpreting tax laws, resolving disputes between taxpayers and tax authorities, and upholding the principles of fairness and justice in tax matters. The research also looks into the effectiveness and efficiency of the judicial system in handling tax cases and providing timely resolutions. Through a comprehensive analysis of the legislative and judicial frameworks, this research aims to identify potential gaps and challenges in the current tax compliance strategy in Nigeria. By examining case studies and relevant legal provisions, the study seeks to provide recommendations for enhancing tax compliance and revenue generation in the country. Overall, this research project contributes to the existing literature on tax compliance and revenue generation in Nigeria by offering insights into the legislative and judicial mechanisms that shape tax compliance strategies. The findings of this study can inform policymakers, tax authorities, and other stakeholders on ways to strengthen tax compliance, improve revenue collection, and foster economic development in Nigeria. Keywords Tax compliance, Revenue generation, Legislative framework, Judicial examination, Nigeria.

Project 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