The Legal Impact and Relevance of Using Plea Bargains to Resolve Tax Disputes in Nigeria

Authors

DOI:

https://doi.org/10.21776/ub.blj.2022.009.02.06

Keywords:

Legal, Plea Bargain, Tax, Litigation, Nigeria

Abstract

Governments use taxes to generate the revenue needed to provide basic facilities for society. However, taxpayers may evade tax liabilities or default, compelling tax authorities to resort to quasi-criminal litigation to recover taxes. Evidently, the process involved in prosecuting tax defaulters or recovering tax liabilities as provided for in the Personal Income Tax Act of Nigeria and as observed in a plethora of cases is often strenuous, cumbersome, and bureaucratic. Furthermore, the process is slow, and is unfriendly to taxpayers; hence, plea bargains are needed in prosecuting tax cases involving tax liabilities. In this study, online questionnaires were sent to 321 respondents (randomly selected) residing within the federal republic of Nigeria to ascertain the utility and favorability of using plea bargains to resolve liabilities. Descriptive and analytical statistics were used to analyze the collected data. The study found that plea bargains are viable prosecutorial tools for resolving tax offenses or recovering tax liabilities. Therefore, this study recommends using plea bargains owing to its speed in resolving tax offenses or recovering tax liabilities and its less bureaucratic and more amicable nature compared to quasi-criminal litigation.

Author Biography

Paul Atagamen Aidonojie, Edo State University, UzairueEdo State

Law lecturer

Department of Public and International Law

Edo State University Uzairue

Edo state, Nigeria

References

A., Adebayo. “A Review of Plea Bargain Concept in the Anti- Corruption War in Nigeria.” Brawijaya Law Journal: Journal of Legal Studies 5, no. 2 (2018): 10–11.

A., Aidonojie P., Okuonghae N., and Ukhurebor K.E. “The Legal Rights and Challenges of COVID-19 Patients Accessing Private Healthcare in Nigeria.” BESTUUR 10, no. 2 (2022): 183–97. https://doi.org/https://doi.org/10.20961/bestuur.v10i2.68118.

A., Aidonojie P., Anne O. O., and Oladele O. O. “An Empirical Study of the Relevance and Legal Challenges of an E-Contract of Agreement in Nigeria.” Cogito Multidisciplinary Research Journal 12, no. 3 (2020): 181.

A., Aidonojie P., Ikubanni O. O., and Okoughae N. “The Prospect, Challenges and Legal Issues of Digital Banking in Nigeria.” Cogito Multidisciplinary Journal 14, no. 3 (2022): 186–209.

A., Aidonojie P., Ikubanni O. O., Okoughae N., and Ayoedeji A. O. “The Challenges and Relevance of Technology in Administration of Justice and Human Security in Nigeria: Amidst the Covid-19 Pandemic.” Cogito Multidisciplinary Journal 13, no. 3 (2021): 149–70.

A., Aidonojie P., and Egielewa P. “Criminality and the Media: Perception and Legality of the Amotekun Security Agency in Nigeria.” International Journal of Comparative Law and Legal Philosophy 1, no. 3 (2020): 47.

A., Ayua I. The Nigerian Tax Law. Spectrum, 1996.

Adgbonika Joseph. Problems of Personal Income Tax in Nigeria. Ababa Press, 2012.

Aidonojie P. A., Agbale O.P., Ikubanni O. O. “Analysing the Land Use Act, the Grazing Reserves Act and the Proposed Fulani Cattle Colonies (RUGA Settlement) and NLTP.” Nnamdi Azikiwe University Journal of International Law and Jurisprudence 12, no. 1 (2021): 138–48.

Aidonojie, P. A., J. Nwazi, and Ugiomo E. “The Legality, Prospect, and Challenges of Adopting Automated Personal Income Tax by States in Nigeria: A Facile Study of Edo State.” Cogito Multidisciplinary Journal 14, no. 2 (2022): 149–70.

Aidonojie, P. A., I. E. Oaihimire, and O. P. Agbale. “The Legal and Ethical Issues Concerning Diagnosing and Treatment of Patients by Pharmacists in Nigeria.” Euromentor Journal 13, no. 2 (2022): 113–38.

Aidonojie, P.A., and Francis E.C. “Legal Issues Concerning Food Poisoning in Nigeria: The Need for Judicial and Statutory Response.” Jurnal Media Hukum 29, no. 1 (2022): 65–78. https://doi.org/https://doi.org/10.18196/jmh.v29i1.12595.

D., Tony. “An Introduction to Jeremy Bentham’s Theory of Punishment.” Journal of Bentham Studies 5 (2002): 3.

D.Y., Dang, and Bala A. “Contribution of Tax Revenue for National Development in Nigeria.” IJMSR 1, no. 1 (2017): 207.

E., Chigbu E., and Njoku C. O. “Taxation and the Nigerian Economy: (1994-2012).” Management Studies and Economic System 2, no. 2 (2015): 111–28.

E., Idahosa M., Agbale O. P., and Aidonojie P. A. “The Causes and Legal Implications Concerning Assault against Healthcare Providers by Patients or Their Relatives in Nigeria.” KIU Journal of Humanities 7, no. 4 (2023): 5–19.

E., Idhiarhi S. “A Synoptic Appraisal of the Practice and Procedure for Plea Bargaining under The Administration of Criminal Justice Act 2015.” Africa Journal of Law and Criminology 6, no. 1 (2016): 12–24.

E., Odorige C. “E-Governance and the Nigerian Tax Administrative System.” CEE EDem and EGov Days, 2017, 317–30.

F., Masajuwa, and Aidonojie P.A. “Sustainability of Plea Bargain in Nigeria Legal System: A Comparative Analysis of the Past and the Present.” Nigeria Bar Association on Legal Practice Law Journal 9, no. 1 (2020): 116.

———. “The Challenges of the Plain and Unambiguous Legal Interpretation of Some of the Provisions of Nigeria Stamp Duties Act.” Kampala International University Journal of Humanities and Social Sciences 6, no. 3 (2020): 70–94.

J., Adgbonika. “Tax Amnesty for Delinuent Taxpayers: A Cliché in Nigeria.” Global Journal of Politics and Law Research 3, no. 3 (2015): 105.

J., Agbonika. “An Appraisal of the Law Regulating the Assessment and Collection of Personal Income Tax in Nigeria.” Journal of Law, Policy and Globalisation 37 (2015): 169–70.

J., Enahoro, and Jayeola O. “Tax Administration and Revenue Generation of Lagos State Government, Nigeria.” Research Journal of Research and Accounting 3, no. 5 (2012): 133–39.

J., Olabisi. “An Assessment of Tax Evasion and Tax Avoidance in Lagos State.” Journal of Research in National Development 8, no. 1 (2010): 3.

Jr., Potter N. T. The Principle of Punishment Is a Categorical Imperative. Faculty Publications - Department of Philosophy, 1998.

K.S., Henderson, and Levett L. M. “Investigating Predictors of True and False Guilty Pleas.” Law and Human Behavior 42, no. 5 (2018): 427–41. https://doi.org/https://doi.org/10.1037/lhb0000297.

L., Maximo. “Plea Bargaining, Conviction Without Trial, and the Global Administratization of Criminal Convictions.” Annual Review of Criminology 4 (2021): 377–411. https://doi.org/https://doi.org/10.1146/annurev-criminol-032317-092255.

Majekodunmi, T. A., J. A. Oluwaseun, M. E. Idahosa, O. O. Ikubbanni, and P. A. Aidonojie. “The Causes of the Rising Incidence of Terrorism Occasioning Deprivation of the Right to Life in Nigeria.” KIU Journal of Humanities 7, no. 2 (2022): 5–19.

O., Fatoki J. “An Empirical Study of Tax Evasion and Tax Avoidance: A Critical Issue in Nigeria Economy.” Journal of Economics and Sustainable Development 15, no. 18 (2014): 16.

O, Adedeji T., and Oboh C. S. “An Empirical Analysis of Tax Leakages and Economic Growth in Nigeria.” European Journal of Economics, Finance, and Administrative Sciences 48 (2012): 42.

Obadina, D.A. “Interpretation of Tax Statutes and Development: The Place of Purposive Interpretation.” Babcock University Socio-Legal Journal 1, no. 3 (2013): 150.

Oladele, O. O., P. A. Aidonojie, J. E. Uzualu, O. O. Ikubanni, and A. I. Oyedeji. “An Empirical Study of Criminalizing Minor Infractions of Tax Laws in Nigeria: The Need for Negotiated Punishments.” KIU Journal of Humanities 7, no. 2 (2022): 23–35.

P., Modugu K., and Alade S. O. “An Appraisal of Personal Income Tax Evasion in Nigeria.” Asian Economic and Financial Review 4, no. 1 (2013): 33–40.

P.A., Aidonojie. “The Societal and Legal Missing Link in Protecting a Girl Child against Abuse before and Amidst the Covid-19 Pandemic in Nigeria.” Jurnal Hukum UNISSULA 38, no. 1 (2022): 61–80. https://doi.org/https://doi.org/10.26532/jh.v38i1.18412.

P.A., Aidonojie, and Odojor A.O. “Impact and Relevance of Modern Technological Legal Education Facilities amidst the Covid-19 Pandemic: A Case Study of Law Students of Edo University Iyamho.” KIU Journal of Humanities 5, no. 4 (2020): 7–19.

P.A., Aidonojie, Odojor A.O., and Agbale P.O. “The Legal Impact of Plea Bargain in Settlement of High Profile Financial Criminal Cases in Nigeria.” Sriwijaya Law Review 5, no. 2 (2021): 161–74. https://doi.org/10.28946/Slrev.Vo15.Iss2.852.pp161-174.

P.A., Aidonojie, Aidonojie E.C., Oaihimire I.E., Ikubanni O.O., and Oyebade A.A. “A Facile Study Concerning the Legal Issues and Challenges of Herbal Medicine in Nigeria.” The Indonesian Journal of International Clinical Legal Education 4, no. 4 (2022). https://doi.org/https://doi.org/10.15294/ijicle.v4i4.61641.

P.A., Aidonojie, Ikubanni O.O., and Oyebade A.A. “Legality of EndSARS Protest: A Quest for Democracy in Nigeria.” Journal of Human Rights, Culture and Legal System 2, no. 3 (2022): 209–24. https://doi.org/https://doi.org/10.53955/jhcls.v2i3.40.

P.A., Aidonojie, Majekodunmi T.A., Ikubanni O.O., and Ibrahim N. “The Causes of the Rising Incidence of Domestic Violence in Nigeria: Proposing Judicial Separation as a Panacea.” Jurnal Hukum UNISSULA 38, no. 2 (2020): 61–80. https://doi.org/https://doi.org/10.26532/jh.v38i2.21592.

Pantamee, Abdurrahman Adamu, and Muzainah Mansor. “Correlating with Tax Administration Environment to Improve Tax Authority’s Revenue Generation.” International Journal of Business and Management 1, no. 2 (2017): 117–24.

R., Adeniyi S. I. and Adesunloro B. “Electronic Taxation and Tax Evasion in Nigeria: A Study of Lagos State.” Journal of Academic Research in Economics 9, no. 1 (2017): 23–44.

R.K., Helm, and Reyna V.F. “Logical but Incompetent Plea Decisions: A New Approach to Plea Bargaining Grounded in Cognitive Theory.” Psychology, Public Policy, and Law 23, no. 3 (2017): 367. https://doi.org/https://doi.org/10.1037/law0000125.

R.K., Helm, Reyna V.F, Franz A.A., Novick R.Z., Dincin S., and Cort A. E. “Limitations on the Ability to Negotiate Justice: Attorney Perspectives on Guilt, Innocence, and Legal Advice in the Current Plea System.” Psychology, Crime & Law, 2018, 1–20. https://doi.org/https://doi.org/10.1080/1068316X.2018.1457672.

S., Abiola. “Current Law and Practice of Value Added Tax in Nigeria.” British Journal of Art and Social Sciences 5, no. 2 (2012): 186–201.

S., Hamish. “Legality and Morality in H.L.A. Hart’s Theory of Criminal Law.” SMU Law Review 52, no. 1 (1999): 204.

S., Ola C. Income Tax Law for Corporate and Unincorporated Bodies in Nigeria. Heinemann, 1981.

S.D., Bushway, Redlich A.D., and Norris R. J. “An Explicit Test of Plea Bargaining in the “shadow of the Trial.” Criminology 52, no. 4 (2014): 723–54. https://doi.org/https://doi.org/10.1111/1745-9125.12054.

Schneider, Andrea K., and Cynthia A. “Bargaining in the Dark: The Need for Transparency and Data in Plea Bargainin.” New Criminal Law Review 22, no. 4 (2019): 434–93. https://doi.org/https://doi.org/10.1525/nclr.2019.22.4.434.

Taofeeq, Abdulrazaq Muhammed. Nigerian Tax Offences and Penalties. 2nd ed. Princeton & Associates, 2014.

Downloads

Published

2022-10-31

How to Cite

Aidonojie, Paul Atagamen. 2022. “The Legal Impact and Relevance of Using Plea Bargains to Resolve Tax Disputes in Nigeria”. Brawijaya Law Journal 9 (2):196-212. https://doi.org/10.21776/ub.blj.2022.009.02.06.