Recognition of the Rights of Taxpayers: Perspectives and Prospects

IF 0.2 Q4 LAW

African Journal of Legal Studies Pub Date : 2022-07-01 DOI:10.1163/17087384-bja10069

Ifeanyichukwu Azuka Aniyie

引用次数: 0

Abstract

This article evaluates specific powers, policies and processes (which includes the tax refund process, the pay-before-argument rule and the power of substitution) of the Nigerian tax system against the backdrop of the right to property and the right to life enshrined in the Constitution of the Federal Republic of Nigeria 1999 (CFRN). It argues that these rights are infringed on by Federal Inland Revenue Service (FIRS) powers, policies and processes, and it concludes that the recognition of these rights in the course of the administration of the tax system has implications on compliance, revenue and the development of Nigeria.

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纳税人权利的承认：前景与展望

本文在1999年尼日利亚联邦共和国宪法(CFRN)所载的财产权和生命权的背景下，评估尼日利亚税收制度的具体权力、政策和程序(包括退税程序、先付后辩规则和替代权)。它认为这些权利受到联邦税务局(FIRS)权力、政策和程序的侵犯，并得出结论认为，在税收系统管理过程中承认这些权利对尼日利亚的合规、收入和发展具有影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

African Journal of Legal Studies LAW-

CiteScore

0.30

自引率

0.00%

发文量

期刊介绍： The African Journal of Legal Studies (AJLS) is a peer-reviewed and interdisciplinary academic journal focusing on human rights and rule of law issues in Africa as analyzed by lawyers, economists, political scientists and others drawn from throughout the continent and the world. The journal, which was established by the Africa Law Institute and is now co-published in collaboration with Brill | Nijhoff, aims to serve as the leading forum for the thoughtful and scholarly engagement of a broad range of complex issues at the intersection of law, public policy and social change in Africa. AJLS places emphasis on presenting a diversity of perspectives on fundamental, long-term, systemic problems of human rights and governance, as well as emerging issues, and possible solutions to them. Towards this end, AJLS encourages critical reflections that are based on empirical observations and experience as well as theoretical and multi-disciplinary approaches.