| 000 | 02580nam a22002897a 4500 | ||
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| 003 | KOHA | ||
| 005 | 20231101125558.0 | ||
| 008 | 231101d2023 cy ||||| m||| 00| 0 eng d | ||
| 040 |
_aCY-NiCIU _beng _cCY-NiCIU _erda |
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| 041 | _aeng | ||
| 090 |
_aYL 3127 _bM43 2023 |
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| 100 | 1 | _aMichael, Daniel Ifechi | |
| 245 | 1 | 0 |
_aCOMPARATIVE ANALYSIS OF THE PREVENTION OF TAX EVASION THROUGH LAWS IN NIGERIA AND THE EU / _cDANIEL IFECHI MICHAEL; SUPERVISOR: ASST. PROF. DR. HASSAN ORAL |
| 264 | _c2023 | ||
| 300 |
_av, 82 sheets; _c31 cm. _e1 CD-ROM |
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| 336 |
_2rdacontent _atext _btxt |
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| 337 |
_2rdamedia _aunmediated _bn |
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| 338 |
_2rdacarrier _avolume _bnc |
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| 502 | _aThesis (LLM) - Cyprus International University. Institute of Graduate Studies and Research International Law Department | ||
| 504 | _aIncludes bibliography (sheets 75-82) | ||
| 520 | _aABSTRACT 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. | ||
| 650 | 0 |
_aTaxation _vDissertations, Academic _xLaw and legislation |
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| 650 | 0 |
_aTax evasion _vDissertations, Academic |
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| 650 | 0 |
_aTax evasion _vDissertations, Academic _xLaw and legislation |
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| 700 | 1 |
_aOral, Hassan _esupervisor |
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| 942 |
_2ddc _cTS |
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| 999 |
_c291617 _d291617 |
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