Benue State University, Makurdi

The Role of the Nigerian Courts in Tax Administration: An Appraisal

Ierkwagh, Kwaghkehe^*
Shankyula, Tersoo Samuel^**

Abstract

Worldwide, taxation has become an effective instrument in reshaping and redeeming economies, Nigeria not being an exception. The Constitution of the Federal Republic of Nigeria and the various tax statutes have consequently imposed certain rights and obligations on the taxpayer. Unfortunately, some taxpayers do not perform their obligations while tax authorities sometimes violate the rights of the taxpayers. These deviations from the law are usually resolved by the courts through judicial review and interpretation of taxing statutes. The courts therefore perform tax administrative duties by so doing. This paper has therefore identified the various courts vested with jurisdiction over tax matters and evaluated their performance. The paper has found that in terms of judicial review, the Nigerian courts demonstrated an uncompromising stand at ensuring that tax takes its proper place in the Nigerian economy. However, the paper found that the courts have not been consistent in interpreting the taxing statutes in terms of taxpayer’s rights and obligations, and finally calls for a legislative intervention in order to ensure consistency and repositioned taxation to take its rightful place in the Nigerian economy.

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