Holding the Taxman to His Word: The Doctrine of Legitimate Expectation and Tax Administration in Nigeria

23 Pages Posted: 8 Feb 2019

Date Written: January 25, 2019

Abstract

This paper examines the extent of applicability of legitimate expectation to taxation in Nigeria against the backdrop of judicial attitude which has excessively subjected the doctrine to statutory limitations. With analyses of relevant tax laws in relation to the concept and features of legitimate expectation, the paper identifies some factors enabling legitimate expectation in taxation, e.g: permissive provisions creating discretionary powers in the tax laws, the doctrine of waiver, and judicial precedents adopted by tax agencies. It proffers ideal approaches for the taxman and the taxpayer in order to ensure that legitimate expectation makes as much impact in taxation as the law envisages.

Keywords: Legitimate Expectation, Taxation, Judicial Attitude, Tax Laws, Discretionary Powers

Suggested Citation

Okoro, Dr. Jerome, Holding the Taxman to His Word: The Doctrine of Legitimate Expectation and Tax Administration in Nigeria (January 25, 2019). Available at SSRN: https://ssrn.com/abstract=3322382 or http://dx.doi.org/10.2139/ssrn.3322382

Dr. Jerome Okoro (Contact Author)

Hermon Barristers & Solicitors ( email )

306 Ikorodu Road, Anthony, Lagos
306 Ikorodu Road, Anthony, Lagos
Lagos
Nigeria
08035487564 (Phone)

Register to save articles to
your library

Register

Paper statistics

Downloads
22
Abstract Views
151
PlumX Metrics