Towards an efficient Tax Legislative Environment: Revisiting the Judicial Challenges of the Vat & Tat Tribunals, and Other Laws

This article briefly reviews the three judicial situations introduced in the first paragraph above, i.e., the establishment of the TAT and VAT tribunals, and the enactment of the Tax and Levies Act. It concludes by highlighting important lessons to be learned therefrom, towards ensuring a better future for the Nigerian tax legislative environment.

Source: spaajibade.com