Law · REF. TA-21452

A Critical Analysis of Regulatory Gaps in the Legal Regulation of Tax Evasion in Nigeria

Abstract

This study investigates the subject matter outlined in the title above through a structured research design appropriate to its academic level. Using primary and/or secondary data collection methods, the research examines the underlying variables, tests relevant hypotheses, and presents findings with implications for practice and policy. This is placeholder abstract text generated for catalogue preview purposes; the full document contains a complete, topic-specific abstract, literature review, methodology, data analysis, and conclusion.

Chapter One — 1.1 Background to the Study

Tax Evasion has emerged as a pressing legal and social concern in Nigeria, prompting sustained debate among lawmakers, the judiciary, and civil society over how existing law should respond.

Despite the existence of the Federal Inland Revenue Service (Establishment) Act, regulatory gaps continues to raise difficult questions in the context of tax evasion, particularly given gaps between the letter of the law and its practical enforcement.

1.2 Statement of the Problem

Notwithstanding the provisions of the Federal Inland Revenue Service (Establishment) Act, tax evasion persists in Nigeria, raising concerns about regulatory gaps and whether the current legal regime is adequate to the task. This study interrogates that gap between legislative intent and practical outcome.

1.3 Objectives of the Study

To examine the legal framework governing tax evasion in Nigeria, particularly under the Federal Inland Revenue Service (Establishment) Act.
To assess regulatory gaps as it relates to tax evasion.
To identify the gaps between the law's provisions and its practical enforcement.
To recommend legal and institutional reforms to strengthen the response to tax evasion.

1.4 Research Questions

What does the Federal Inland Revenue Service (Establishment) Act provide in respect of tax evasion?
What challenges arise in respect of regulatory gaps in relation to tax evasion?
What gaps exist between the law's provisions and its practical enforcement?
What reforms could strengthen Nigeria's legal response to tax evasion?

1.5 Significance of the Study

This study is significant to legal practitioners, policymakers, and law enforcement agencies grappling with tax evasion, offering a focused analysis of the Federal Inland Revenue Service (Establishment) Act and its practical adequacy. It also contributes to the growing body of scholarship in law on Nigeria's response to this issue.

1.6 Scope of the Study

The study is limited to a doctrinal and case-law analysis of tax evasion with particular focus on regulatory gaps, reflecting a clearly defined scope; it does not extend to a full empirical survey of enforcement outcomes nationwide.

Chapters Two through Five, references and appendices are available for a one-time fee of ₦75,000.

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