A LEGAL DISSECTION OF TAX OFFENCES IN NIGERIA

Abstract

Tax Offences are basically committed with the intent of depriving the government of its much-needed financial revenue and this informed the decision to undertake this research. This article analyzed tax offences in Nigeria and the legal framework for combating them. The main objective of this study was to identify tax offences and their causes and propose measures to extirpate them. The study adopted a doctrinal methodology of research which involved both primary and secondary sources. Findings revealed that low tax penalty, high tax rates, improper use of tax revenue by the government, poor tax administration amongst others were the root causes of tax offences in Nigeria. It was recommended, inter alia, that the penalty for tax offences should be upwardly reviewed, tax rates should be reduced and government should not only put adequate measures to enhance efficiency in tax administration but also ensure that the revenue realized from tax is put to good use for the overall benefit of taxpayers as this will significantly galvanize their resolve to pay taxes and eschew tax offences. It is believed that these measures will go a long way towards combating tax offences and improving the revenue yield derived from taxes in Nigeria.