An Evaluation of the Effectiveness of the Nigerian Tax Appeal Tribunal in Resolving Disputes: A Study of Cases from 2018–2023
- Project Research
- 1-5 Chapters
- Abstract : Available
- Table of Content: Available
- Reference Style:
- Recommended for :
- NGN 5000
Background of the Study
The Nigerian Tax Appeal Tribunal (TAT) serves as a specialized body for resolving tax disputes between taxpayers and tax authorities. Since its establishment, the TAT has aimed to provide an alternative to traditional courts, offering faster, more accessible, and less costly resolution mechanisms (Eze & Abubakar, 2022).
From 2018 to 2023, the TAT has adjudicated numerous cases involving complex tax issues, ranging from corporate tax disputes to personal income tax challenges. While the tribunal has resolved many cases, questions remain about its efficiency, fairness, and overall effectiveness in fostering compliance and reducing litigation (Okonkwo & Balogun, 2023).
This study evaluates the effectiveness of the TAT in resolving disputes, focusing on its procedural efficiency, impact on compliance, and stakeholder perceptions.
Statement of the Problem
Despite the Nigerian Tax Appeal Tribunal's role in tax dispute resolution, its effectiveness has been questioned due to delays, limited accessibility, and perceived biases. These challenges hinder its ability to promote compliance and reduce the burden on conventional courts. Evaluating the TAT’s performance from 2018 to 2023 is crucial for identifying strengths, weaknesses, and areas for reform (Akinyele & Okafor, 2024).
Objectives of the Study
- To analyze the procedural efficiency of the Nigerian Tax Appeal Tribunal.
- To assess the impact of the tribunal’s decisions on taxpayer compliance.
- To recommend reforms to improve the effectiveness of the TAT in resolving disputes.
Research Questions
- How efficient are the procedures of the Nigerian Tax Appeal Tribunal?
- What impact do the tribunal’s decisions have on taxpayer compliance?
- What reforms can enhance the tribunal’s effectiveness in resolving disputes?
Research Hypotheses
- The Nigerian Tax Appeal Tribunal operates with high procedural efficiency.
- Decisions by the tribunal positively influence taxpayer compliance.
- Reforms to the tribunal’s processes significantly improve dispute resolution outcomes.
Scope and Limitations of the Study
The study examines cases handled by the Nigerian Tax Appeal Tribunal between 2018 and 2023, focusing on procedural efficiency and compliance impact. Limitations include restricted access to confidential tribunal records and the diversity of cases, which may affect generalizability.
Definitions of Terms
- Tax Appeal Tribunal (TAT): A quasi-judicial body established to resolve tax disputes in Nigeria.
- Procedural Efficiency: The effectiveness of processes and timelines in dispute resolution.
- Compliance: Adherence to tax obligations as determined by the tribunal’s rulings.
Related Project Materials
AN EVALUATION OF ELECTORAL VIOLENCE IN NIGERIA: THE CASE OF ANAMBRA STATE GUBERNATORIAL ELECTIONS
BACKGROUND OF THE STUDY
The unbridled quest for power by man in his ever unstoppable search for relevan...
The role of sports psychology in improving students’ performance in competitive sports in Yola North Local Government Area, Adamawa State
Background of the Study
Sports psychology, an interdisciplinary field that integrates psychological principles with athlet...
An investigation into the role of moral education in shaping students' attitudes towards honesty in secondary schools in Bauchi LGA, Bauchi State
Background of the study:
Honesty is widely acknowledged as a fundamental virtue necessary for individual integrity and social cohesion. I...
An Evaluation of Digital Marketing Strategies on Consumer Engagement: A Case Study of Telecommunication Firms in Kogi State
Background of the Study
In today’s digital era, businesses across industries are increasingly relying on digital mark...
BUDGETING AND FORECASTING TECHNIQUES FOR EFFECTIVE RESOURCE ALLOCATION
Abstract:
This study examines budgeting and forecasting techniques for effective resource allocation in...
An investigation of informal education’s effectiveness in reducing examination malpractice among students in Zango Local Government Area, Katsina State
Background of the Study
Examination malpractice has long been a pervasive challenge within educational systems, underminin...
An evaluation of adult education in promoting gender equality in job opportunities in Jos South Local Government Area, Plateau State
Background of the study
Gender equality in employment has been a central theme in developmental policies globally, and adul...
An Assessment of Corporate Social Responsibility Practices in Islamic Financial Institutions
Background of the Study
Corporate social responsibility (CSR) is increasingly critical in the global financial sector, and...
Design of Tourism Website in Sudan (As case study at Ministry of Tourism, Antiquities & Wildlife)
Abstract
This research is based on creating a website that helps the tourist to know tourism areas in Sudan and facilitate access to them...
The Role of Forensic Accounting in Detecting Fraud in Event Management Firms: A Study of Ganye Local Government, Adamawa State
Background of the Study
Event management firms in Nigeria play a significant role in organizing events ranging from corporate gatherings...
