Volume 2 Issue 3 [July – Sept 2023]

Defiance of Taxpayers in Nigeria: The Way Forward

This paper reviews tax defiance among taxpayers in Nigeria. In Nigeria today, taxpayers’ defiance is one reason for the decline of revenue accruable from various forms of taxes. Hence, the main objective of this paper is to analyse tax defiance amongst taxpayers in Nigeria, particularly in Lagos State. The paper will also identify the causes

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A Comparative Analysis of the Tax System in the United Kingdom and Nigeria

This paper focuses on a comparative analysis of the taxation system of developed and developing economies, using the United Kingdom (UK) and Nigeria as subjects of comparison. This paper reviews the UK tax system and how it can serve as a model to improve Nigeria’s tax system. The paper’s findings reveal that UK taxes influence

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The Enforcement of International Taxation Re Gime by the World Trade Organization’s Rule of Law

This article “rationae materiae” focuses on role played by World Trade Organization (WTO) through it rules to check the conformity of host states’ tax policies on imported services, goods and capitals vis-à-vis their engagements. In this age of globalization, world trading order is based on the World Trade Organization’s (WTO) “rule of law” through bilateral,

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