期刊名称：AGORA International Journal of Juridical Sciences
印刷版ISSN：1843-570X
电子版ISSN：2067-7677
出版年度：2015
卷号：9
期号：4
DOI：10.15837/aijjs.v9i4.2327
语种：English
出版社：AGORA University Publishing House
摘要：For close to what seems a millennium, tax avoidance activities have plagued global tax jurisprudence especially in Nigeria where legislative and judicial solutions to it have remained illusory. This paper represents an attempt to analyse issues and doubts that trail the application of anti-avoidance provisions in Nigeria.
