Browsing by Author "*Animashaun, O .*"

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    Improper Exercise of Discretion and Abuse of Power by Revenue Authorities in Nigeria: A Proposal for Reform
    (Department of Jurisprudence and Private Law, Faculty of Law, Obafemi Awolowo University, Ile-Ife, 2021) *Animashaun, O .*
    The article demonstrates how the wide grant of powers under the Nigerian tax statutes has unfairly impacted the Nigerian taxpayers. The article appraises the taxing powers of the state, abuses of these powers and the limits of discretion of the state officials, and calls for a reconsideration of the current tax laws, a view of enhancing the legal rights of the taxpayers. The article discusses the rights of the Nigerian taxpayers under the Nigerian 1999 Constitution and other relevant statutes. Thee authors argues that the state through its officials sometimes abuse its taxing and discretionary powers, thereby abusing taxpayers' rights. The paper identified the problems encountered by taxpayers in obtaining justice given the wide powers granted the Nigerian tax authorities and suggests that certain provisions of the existing tax laws be amended or expunged.