Arbitration and settlement of tax disputes in Nigeria
| dc.contributor.author | Olaseeni, Adebolanle Aina | |
| dc.date.accessioned | 2025-09-09T11:58:59Z | |
| dc.date.available | 2025-09-09T11:58:59Z | |
| dc.date.issued | 2023 | |
| dc.description | xx, 166p | |
| dc.description.abstract | This study examined arbitration as an alternative dispute resolution (ADR) mechanism. It further discussed the nature and characteristics of tax disputes in Nigeria. Again, the study appraised the utility of arbitration in the settlement of tax disputes in Nigeria. This was with the view to achieving speedy disposition of tax disputes and to reducing the incidence of tax evasion in Nigeria. The study relied on both primary and secondary sources of data. The primary source included the Constitution of the Federal Republic of Nigeria, 1999 (as amended), and other local legislation, such as the Company Income Tax Act (CITA), 2004, the Personal Income Tax Act (PITA), 2011, Federal Inland Revenue Service (Establishment) Act, 2007, Value Added Tax (VAT), 2004, the Arbitration and Conciliation Act, 2004, Finance Act, 2021, and international treaties and conventions, including the United Nations Commission on International Trade Law (UNCITRAL) on International Commercial Arbitration, 1985, and the Organisation for Economic Cooperation and Development (OECD) Model Tax Convention, 2008, as well as judicial decisions. The secondary source included books, journal articles, newspapers reports, magazines and the Internet. The data collected from the sources were subjected to content analysis. The results showed that arbitration is one of the major mechanisms of alternative dispute resolution (ADR). The study revealed that by nature and characteristics, tax disputes are not arbitrable in Nigeria but primarily settled by the courts and Tax Appeal Tribunal. Finally, the study found that the alternative dispute resolution mechanism of arbitration is imperative for the resolution of tax disputes in Nigeria, since the traditional adjudicatory method of tax disputes settlement is being fraught with many challenges, ranging from procedural complexities to ambiguous tax laws, among others. The study concluded that arbitration has proven to be the most effective mechanism of resolving tax disputes around the world; hence, utilising this mechanism in Nigeria would be a right step in the right direction. | |
| dc.identifier.citation | OLASEENI, A.A (2023). Arbitration and Settlement of Tax Disputes in Nigeria. | |
| dc.identifier.uri | https://ir.oauife.edu.ng/handle/123456789/6826 | |
| dc.language.iso | en | |
| dc.publisher | Department Of Business Law, Faculty Of Law, Obafewmi Awolowo University. | |
| dc.title | Arbitration and settlement of tax disputes in Nigeria | |
| dc.type | Thesis |