Distilling The Contour Of Adr Applicability To Tax Disputes In Nigeria

Alternative Dispute Resolution (ADR) Mechanism is a nascent adjudicative mechanism to adversary legal jurisprudence though an integral part of African adjudicatory system. Its preference to litigation is premised on lots of advantages which the cardinal ones include saving time, cost effectiveness and saving mutual relationship of disputants. Notwithstanding the seeming advantages and preference of ADR to litigation, there is a growing concern as to whether ADR can be used in the resolution of tax dispute, it has been argued that matters of public concern cannot be referred to arbitration and that the Court retains exclusive jurisdiction in disputes of public policies. The issue is whether ADR can legitimately resolve tax dispute in Nigeria. The controversy forms the crux of this dissertation. The aim and objective of the study was to establish that there is limit to which ADR, including arbitration, could be applied in Nigeria for the efficient and effective settlement or resolution of tax disputes . Both theoretical and empirical research methodology were employed in the course of the research. Accordingly, reliance was placed on the study of both primary and secondary sources of law like the Constitution, Federal and State enactments, text books, journals, newspapers and internet base materials respectively. It was found that application of ADR processes to tax disputes is efficient and to tax administration. If this is sustained, it would enhance and promote voluntary tax compliance thereby maximising revenue generation. The work however is not a general study of ADR or tax law. The main focus is to distil the contour of ADR applicability to tax dispute. It is Nigerian based; however, comparative recourse is made to foreign jurisdiction for the purpose of sustaining a persuasive argument.