TAX APPROACH TO CONSTITUTIONALISM AND JUSTICIABILITY ISSUES

Abstract

The principle of constitutionalism states that every action of the institutions and persons within the country must conform to the provisions of the Constitution or be rendered void to the extent of its inconsistency. The Constitution under Chapter 2 enunciated the fundamental objective and direct principles of government; the role of the people in governance and social objectives; educational; environmental and foreign policy objectives. The principles are also regarded as socio-economic rights. The said constitution by section 6(6)(c) provides for the non-justiciability of the fundamental principles. Scholars have argued the justiciability of socio-economic rights as an intricate part of fundamental human rights. Other scholars have also argued in support of non-justiciability of socioeconomic right. The argument is premised on the principle of constitutionalism: the constitution has made the socio-economic rights non- justiciable. Judicial attempts by Nigerian courts to navigate this huddle remain unsuccessful. This paper considers a Tax approach to the justicibility issues of socioeconomic rights- wheather a taxpayer would have locus standi to challenge the government on the usage of the taxpayers' money. The tax money is meant to be used to provide socio-economic right. The research has adopted doctrinal methodology. It reviewed both primary and secondary sources of law. Particular attention was paid to case laws in search of judicial attitude to justiciability issues. The paper found that Nigerian courts lack activism furnace to confront the justiciability issues of socioeconomics rights. The only promising approach to resolving the justiciablity issue lies with taxation, the determination of the dividend of tax payment and the locus standi of taxpayer to query same. The paper is relevant to both taxpayer and tax authority, it would incentivize tax compliance and maximize tax revenue.