(A PUBLICATION OF NMANDI AZIKiWE UNIVERSITY JOURNAL OF INTERNATIONAL LAW AND JURISPRUDENCE, 2018-04-20) DR. AKINTOYE OLARIYIKE DAMOLA, Olookoba S.M., Awodun M. and Adebowale H.
The jurisprudence of this paper is on the examination of criminality in tax offences and the effects of same on Nigerian as a nation. In doing this, the paper examines what constitute an offence, categories as well as penalty attached there to under the Nigerian tax law. The paper also discusses the synergy between tax compliance and economy development of a nation. In the final analysis, the paper argues that non-compliance to the payment of tax is an act of sabotage, outlines some of the negative effects of such act and proffers some workable solution in form of recommendations.