Benue State University, Makurdi

TAX APPEAL PROCESSES: A COMPARATIVE ANALYSIS BETWEEN NIGERIA, WEST INDIES AND OTHER JURISDICTIONS

Justina Okoror* Chidi Halliday** Grace Akolokwu*** Erinma Gloria Orie**** Rose Ohiama Ugbe***** Omotayo Abisoye****** Mokutima Ekpo******* Felix Amadi******** Godwin Oyedokun********* Uche Jack-Osimiri**********

Abstract

This article examines the fundamentals of tax appeal processes in Nigeria, the West Indian and other comparative jurisdictions. Comparative laws are essentially corroborative laws. Nigerian jurisdiction has something to learn and profit from foreign jurisdictions. There are abuse of powers amongst few Tax Administrators in Nigeria, - all they want is to maximize collections of revenue - taxes both authorized ones and unenforceable ones in a bid to meet the target set by masters/politicians. In doing so oftentimes in most brute manners - they not only trample on the rights of the Taxpayers, they disadvantage them, seal-off premises when demands are not met. Citing cases from similar jurisdictions would enable all of us to educate ourselves - tax teachers, tax administrators, tax practitioners, tax policy makers and the Parliament of National Assembly, shall know what is happening in other jurisdictions and how to reform our own domestic tax laws in line with 'global best practices'. This paper attempts to scrutinize the applicable principles in the commonwealth countries with identical common law such as the Caribbean States of Jamaica, Barbados, Guyana, Saint Lucia, Trinidad and Tobago in contradistinction with international best practices obtainable from Nigeria, USA, UK, Ireland, Canada, Malaysia, Singapore, New Zealand, Australia, Nigeria, Kenya, Uganda, Tanzania, Zambia, Zimbabwe, Malawi and others in an effort to reform the subject-matter.

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