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All Journal JURNAL HUKUM LAW REFORM Jurnal Legalitas Wacana Hukum Brawijaya Law Journal : Journal of Legal Studies Jurnal Media Hukum Jurnal Hukum Novelty Diponegoro Law Review El-Mashlahah Al-'Adl Lex Scientia Law Review Yurispruden: Jurnal Fakultas Hukum Universitas Islam Malang Food Science and Technology Journal (Foodscitech) Jambura Law Review Al Huquq : Journal of Indonesian Islamic Economic Law JHR (Jurnal Hukum Replik) The Indonesian Journal of International Clinical Legal Education Law Development Journal Sultan Agung Notary Law Review Administrative and Environmental Law Review Jurnal Konstitusi Hang Tuah Law Journal Legal Protection for the Partnership Agreement Parties Jurnal Hukum dan Peradilan Trunojoyo Law Review Jurnal Mengkaji Indonesia Journal of Sustainable Development and Regulatory Issues Golden Ratio of Law and Social Policy Review (GRLSPR) FENOMENA: Journal of Social Science Kanun: Jurnal Ilmu Hukum Justice Dialectical Journal of Indonesian Constitutional Law "Indonesian Journal of Environmental Law and Sustainable Development " Decova Law Journal
Aidonojie, Paul Atagamen
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Brawijaya Law Journal : Journal of Legal Studies

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The Legal Impact and Relevance of Using Plea Bargains to Resolve Tax Disputes in Nigeria Aidonojie, Paul Atagamen
Brawijaya Law Journal Vol. 9 No. 2 (2022): Energy and Environmental Law
Publisher : Faculty of Law, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.blj.2022.009.02.06

Abstract

Governments use taxes to generate the revenue needed to provide basic facilities for society. However, taxpayers may evade tax liabilities or default, compelling tax authorities to resort to quasi-criminal litigation to recover taxes. Evidently, the process involved in prosecuting tax defaulters or recovering tax liabilities as provided for in the Personal Income Tax Act of Nigeria and as observed in a plethora of cases is often strenuous, cumbersome, and bureaucratic. Furthermore, the process is slow, and is unfriendly to taxpayers; hence, plea bargains are needed in prosecuting tax cases involving tax liabilities. In this study, online questionnaires were sent to 321 respondents (randomly selected) residing within the federal republic of Nigeria to ascertain the utility and favorability of using plea bargains to resolve liabilities. Descriptive and analytical statistics were used to analyze the collected data. The study found that plea bargains are viable prosecutorial tools for resolving tax offenses or recovering tax liabilities. Therefore, this study recommends using plea bargains owing to its speed in resolving tax offenses or recovering tax liabilities and its less bureaucratic and more amicable nature compared to quasi-criminal litigation.
Co-Authors Abacha, Saminu Wakili Adebayo, Adesoji Kolawole Adejumo, Oluwadamilola Adebola Adeyemi-Balogun, Omolola Janet Afolabi, Majekodunmi Toyin Agung Ali Fahmi Aidonojie, Esther Chetachukwu Akinsulore, Adedoyin Olusegun ansori ansori Antai, Godswill Owoche Aslan, Jamal Asyiqoh, Lin Banki , Lauretta Leslie Budiyanto Budiyanto Damina, Joshua John Edetalehn, Oaihimire Idemudia Ekpenisi, Collins Eregbuonye , Obieshi Eregbuonye Obieshi Eregbuonye, Obieshi Erma Rusdiana Garunja, Evis Hassan, Ismaila Ibeh, Success Ibrahim, Nathan Ikpotokin, Omobolanle Omolola Ikubanni, Oluwaseye Oluwayomi Imiefoh, Andrew Ikhayere Inagbor, Michael Inagbor, Michael E. Ismaila, Hassan Izevbuwa, Osaretin George Jackson-Ortiz, Raphael D. John, Damina Joshua Kolawale, Adesoji Adebayo Kolawole, Adebayo Adesoji Majekodunmi, Afolabi Toyin Majekodunmi, Toyin Afolabi Maskun Masum, Ahmad Muhammad Saleh Tajuddin Mukhlis , Muhammad Mutawalli Mukhlis Mukhlis Mukhlis, Muhammad Mutawalli Mukhlish Mukhlish, Mukhlish Mulegi, Tom Mustafa , Mundu Mutawalli, Muhammad Muwaffiq Jufri, Muwaffiq Muwaffiq, Jufri Najjuma, Aisha Nwazi, Joseph Oaihimire, Idemudia Edetalehn Obieshi , Eregbuonye Obieshi, Eregbuonye Ogbemudia, Isaac Ottah Ogbemudia, Ottah Okpoko, Mercy Okpoko, Mercy Osemudiame Okuonghae, Nosakhare Omobolanle Omolola Ikpotokin Onwubiko, Kelechi Onwubiko, Kelechi Jude Owoche, Antai Godswill Owuche, Antai Godswill Oyebade, Alade Adeniyi Paidi, Zulhilmi Safi', Safi' Saiful Abdullah Ugiomo, Eruteya Victoria, Ong Argo Wakili Abacha, Saminu Yeyeng, Andi Tentri