Due to myriad of problems discussed in this book,
Nigeria has neglected or failed to use taxation,
especially personal income tax, as a veritable tool
for revenue generation. The neglect or failure is
reflected in the prevalence of tax noncompliance
evident in the country. Hence, this book examines the
problems of tax noncompliance in Nigeria and how
compliance could be encouraged. To achieve this, the
book relies on a compliance framework termed the
“Holistic Approach”. This approach incorporates
complementary ideas already developed in other
compliance frameworks, such as the Australian Tax
Office’s Compliance model, the OECD’s Compliance Risk
Management Approach and the Jit B.S. Gill’s
Diagnostic Framework developed for the World Bank).
In the main, the holistic approach recognizes that
Nigeria is a developing country with peculiar local
problems and environmental context different from
other countries, especially the developed world. With
this in mind, several existing tax compliance
theories and few hypotheses developed in this book
are used to offer explanations as to the causes of
tax noncompliance and the corrective measures that
could be deployed to control them.
Jirinwayo Jude, Odinkonigbo.
Jude Odinkonigbo, Ph.D: Tax (Osgoode); LL.M: Intellectual
Property (Dalhousie); B.L (Abuja); LL.B (ESUT, Enugu). Awards:
Dean’s ovation for being the first ever to complete Osgoode’s
doctoral program in less than three years (2009); Harley D.
Hallet Fellowship; W.Z. Estey Fellowship (2007-2008); Dalhousie
Graduate Scholarship; Gold medalist (1998)