COMPARATIVE ANALYSIS OF THE PREVENTION OF TAX EVASION THROUGH LAWS IN NIGERIA AND THE EU /
DANIEL IFECHI MICHAEL; SUPERVISOR: ASST. PROF. DR. HASSAN ORAL
- v, 82 sheets; 31 cm. 1 CD-ROM
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.
Taxation--Law and legislation--Dissertations, Academic Tax evasion--Dissertations, Academic Tax evasion--Law and legislation--Dissertations, Academic