Thesis (LLM) - Cyprus International University. Institute of Graduate Studies and Research International Law Department

Includes bibliography (sheets 75-82)

ABSTRACT
The global economy has continued to suffer losses of revenues due to leakages caused
by the activities of tax criminals through tax evasion. The last few decades with notable
financial crises worsened the situation as many countries’ economies struggled,
leaving the states with no alternative than paying more attention to all possible revenue
sources and blocking tax leakages. This led to incredible tax evasion scandals which
led to a call for a targeted fight against tax evasion.
Different tax jurisdictions have adopted different approaches in the fight against tax
evasion with some countries and unions such as the European Union adopting
cooperative legal measures for tax evasion prevention.
In view of the above challenges confronting the countries’ tax system, authorities and
governments, this research work aims to analyse and compare the different laws and
legislation enacted by Nigeria and the EU to prevent tax evasion in their systems. The
work examines and compares the judicial approaches in applying the laws to stop tax
evasion. The research also analysed the burden of proof required to convict a taxpayer
for tax evasion in Nigeria and different EU states. The thesis provides insight into
efficient legal measures adopted by different tax jurisdictions in combating the menace
as recommendations for both Nigeria and the EU on how to improve in the fight against
tax evasion.