Law · REF. TA-21563
The Federal Inland Revenue Service (Establishment) Act and the Fight Against Tax Evasion: An Evaluation of Institutional Capacity
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
The Nigerian legal system has, over time, sought to address tax evasion through instruments such as the Federal Inland Revenue Service (Establishment) Act, yet questions remain about how effectively the law achieves its intended purpose in practice.
While the legal framework addressing tax evasion has evolved considerably, institutional capacity remains an area where scholarly and judicial opinion is divided, warranting closer legal analysis.
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 institutional capacity 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 institutional capacity 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 institutional capacity 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 institutional capacity, 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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