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Anti-Avoidance Legislations On Corporate Taxation In Nigeria: Are They Adequate?

Rahmatu Ishaq Ahmed, Senior Lecturer, Nigerian Law School, Kano Campus


The need for an efficient and effective tax regime for companies in Nigeria in this age of social responsibility is now more than ever pressing. This is so since government cannot meet its increasing obligations without funds, which is also declining fast in view of the fall in oil prices. Hence, governments must look to alternative sources of revenue to meet its obligations. While tax presents the best alternative, without adequate regulation, sufficient revenues from tax cannot be raised. A ready challenge identified in this article to taxation in Nigeria, is tax avoidance by companies. The aim of this article is to analyze the adequacy of anti-avoidance provisions in the corporate tax legislations in Nigeria. The article observed that tax avoidance is not illegal; since it is limiting one’s tax liability within the confines of the laws. It also observed that the with the Finance Act 2019 in force, anti-avoidance provisions seem adequate, the problem is tax payers attitude and the implementation of the anti-avoidance provisions by tax administrators. The article recommends amongst others, that tax avoidance be made illegal in Nigeria.


Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878


Accessibility: Open Access

License: Creative Commons 4.0

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​All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.


The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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