Tax Administration is the implementation of tax laws, while enforcement is to enforce tax collection through legal means. Adams identifies an efficient tax administration as one of the qualities of a good tax system. The tax administrators are often confronted with numerous challenges in during the course of tax administration and enforcement. Nigeria tax administrators are not left out. This book highlights some of the challenges faced by tax administrators in Nigeria.

Autorentext

A doctoral research student in international tax law at University of South Africa. A member of the Chartered Institute of Taxation of Nigeria, Nigerian Bar Association (NBA); Chartered Institute of Arbitrators (UK). He has published in international Journals. Hobbies include reading and travelling. Married with kids.