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
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
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