The book specifically highlights business structures and their tax implications; taxpayers’ dilemma about value added tax and sales tax; tax law and legislative languages; tax education and mobilization; intelligence and information gathering techniques for tax purpose; tax audit and investigation; search and seizure, resolving disputes on assessment; recovery of tax by levying distress, tax recovery by lien; civil litigation; monetary penalties and criminal prosecutions; tax clearance certificate system; practical strategies for tax compliance and revenue growth; tax attorneys and components of tax law practice; ccareer opportunities for lawyers in tax practice; duties and rights of taxpayers among others.
Law
Enforcement of Income Taxes
This book, Enforcement of Income Taxes, however, is not merely another addition to the available literature. It has a marked distinction. It not only places theory and practice in one place along with legal underpinnings, but also provides an objective assessment of conformation of the practice to theory. A good coverage of recent developments in Nigerian taxation is also a distinguishing feature of this book. The book sets out preliminary issues to tax enforcement, enforcement instruments and institutional mechanism for income tax enforcement.
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