TAX LAW ENFORCEMENT PROCEDURE: Practice Under the Nigeria Laws.

      Аннотация: Tax Law Enforcement is one of the integral part of the tax administration in the Nigerian tax system given the ingenuity of the taxpayers in keeping aside part of what is due to the government as taxes or not remitting same at all.Tax enforcement has become imperative given the low level of voluntary compliance and the dire need to surge government’s dwindling revenue through taxation. It is only through tax enforcement that the offence of tax evasion, non-compliance and corruption in the tax system are detected and the taxpayers are brought into the tax net.

Ключевые слова: Law, Tax, Enfocement