Tax Law Enforcement: Practice and Procedure

Abstract

Tax Law Enforcement in the Nigerian Tax system has become one of the integral parts of the tax administration given the ingenuity of taxpayers, individual and corporate bodies, in keeping aside part of what is due to the government as taxes or not remitting same at all. By enforcing tax laws, tax authority not only catches tax cheats, but also promotes broader compliance by giving taxpayers confidence that others are paying their fair share. 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 offences of tax evasion, non-compliance and corruption in the tax system are detected and the taxpayers are brought into the tax net.