Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

DISTILLING THE CONTOUR OF ADR APPLICABILITY TO TAX DISPUTES IN NIGERIA

Description

DISTILLING THE CONTOUR OF ADR APPLICABILITY TO TAX DISPUTES IN NIGERIA

Authors

Amadi Nnaemeka Boniface

Abstract

Alternative Dispute Resolution (ADR) Mechanism is a nascent adjudicative mechanism to adversary legal jurisprudence though an integral part of African adjudicatory system. Its preference to litigation is premised on lots of advantages which the cardinal ones include saving time, cost effectiveness and saving mutual relationship of disputants. Notwithstanding the seeming advantages and preference of ADR to litigation, there is a growing concern as to whether ADR can be used in the resolution of tax dispute, it has been argued that matters of public concern cannot be referred to arbitration and that the Court retains exclusive jurisdiction in disputes of public policies. The issue is whether ADR can legitimately resolve tax dispute in Nigeria. The controversy forms the crux of this dissertation. The aim and objective of the study was to establish that there is limit to which ADR, including arbitration, could be applied in Nigeria for the efficient and effective settlement or resolution of tax disputes . Both theoretical and empirical research methodology were employed in the course of the research. Accordingly, reliance was placed on the study of both primary and secondary sources of law like the Constitution, Federal and State enactments, text books, journals, newspapers and internet base materials respectively. It was found that application of ADR processes to tax disputes is efficient and to tax administration. If this is sustained, it would enhance and promote voluntary tax compliance thereby maximising revenue generation. The work however is not a general study of ADR or tax law. The main focus is to distil the contour of ADR applicability to tax dispute. It is Nigerian based; however, comparative recourse is made to foreign jurisdiction for the purpose of sustaining a persuasive argument.

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