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VOL. 11, ISSUE 3 (2025)
Suitability of the punishment theory in tax offences: A case for a paradigm shift in Nigeria
Authors
Arthur Elvis Chukwu
Abstract
Tax remains the fulcrum to the existence of every
nation. Countries have enacted different laws to maximise tax revenue
collections. Unfortunately, the laws have been violated in different forms
mostly in the nature of tax evasion and tax avoidance. The laws have equally
embodied deterrence measures to prevent the commission of tax offences. But,
tax evasion continues unabated; and scholarly mind has queried the
effectiveness of the penalties prescribed against the commission of the
offences: whether tax penalties are effective to dissuading tax offences? This
article will investigate the punishment theories of crime, identifying their
suitability to tax crime. The paper adopts doctrinal research methodology that
focuses on review of different statutes, books and internet materials. The
paper would be relevant to policy makers and tax administrator in the review of
various tax offences and the commensurate punishment. It would expand the
frontier of knowledge in the area of punishment theory that is more suitable
and appropriate for tax offences. The paper concludes that if deterrent theory
of punishment has not dissuaded the commission of tax offences, there may be
need for a paradigm shift to the reformative theory for the purpose of securing
voluntary tax compliance.
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Pages:20-25
How to cite this article:
Arthur Elvis Chukwu "Suitability of the punishment theory in tax offences: A case for a paradigm shift in Nigeria". International Journal of Law, Vol 11, Issue 3, 2025, Pages 20-25
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