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 Appraisal of Government Expenditure’s Influence on Regional Inequality in Nigeria: A Study of Kaduna State (2000–2020)
Background of the Study :
Government expenditure is a critical instrument for promoting equitable regional development; however, disparit...
The Effect of Commercial Real Estate Investment on Economic Development in Kwara State
Background of the Study
Commercial real estate investment refers to the allocation of capital into the development, acquisi...
The Effect of Political Campaign Advertising on Voter Behavior: A Case Study of Kano Municipal LGA, Kano State
Chapter One: Introduction
1.1 Background of the Study
Political campaigns are an essential aspect of democratic processes, and...
An investigation of the barriers to online learning among rural secondary school students in Bichi LGA, Kano State
Background of the Study
Online learning has become an essential component of modern education, yet its implementation in r...
Enhancing Digital Forensics Using Quantum Computing in Nigeria Police Academy, Wudil, Kano State
Background of the Study
Digital forensics plays a critical role in law enforcement, especially in investigating cybercrimes...
DISSOLUTION OF MARRIAGE THROUGH KHUL’ IN ISLAMIC LAW: A STUDY OF KANO STATE
ABSTRACT
Marriage in Islamic Law is special contract developsthrough love thatbrings compassion between the spouses among others. However...
Enhancing the Effectiveness of Virtual Classrooms Through AI-Based Student Engagement Systems in Secondary Schools in Sokoto North Local Government Area, Sokoto State
Background of the Study
The integration of virtual classrooms in education has significantly transforme...
FACTORS THAT INFLUENCE THE ACADEMIC PERFORMANCE OF NURSING STUDENTS
Abstract
This study focus on factors influencing the academic performance of nursing students in delta State University....
The Impact of Emergency Nurses' Compliance with Legal Frameworks on Patient Safety at University of Ilorin Teaching Hospital
Background of the Study
Compliance with legal frameworks in healthcare is essential for ensuring patient safety, particularly in emergenc...
ANTIBIOTICS SUSCEPTIBILITY STUDIES OF SOME BACTERIAL ISOLATES FROM PACKAGED MILK MARKETED IN NIGERIA
ABSTRACT
Milk contamination with antibiotic resistant bacteria can be a major threat to public health, as the antibiotic resistant determ...
