AN ANALYSIS OF FUNDAMENTAL RIGHTS ISSUES ARISING FROM TAX AUTHORITY POWER TO DISTRAIN AND OTHER RELATED MATTERS

Abstract

Human rights play a pivotal role in State revenue generation. It is the State’s obligation to enact legislative measures and other regulations for the realization of human rights which are inherent and in alienable to man and to entrench a culture whereby individuals are duty bound to pay taxes when necessary. This paper adopted the doctrinal approach and both primary and secondary sources were used. This paper found out that the ability of rich residents of developing countries and multinational corporations operating in those countries to evade or avoid taxation is directly linked to violations of human rights in those countries, especially from the perspective of social and economic rights like health and education. Providing such countries with the means to fight back and collect adequate revenues is essential in advancing such rights. This paper recommended that the Government should put in a legislative framework and mechanisms to prevent human rights impacts of abusive practices like tax avoidance and evasion and to also bring transparency and accountability to tax policies and practices in Nigeria. The Government of Nigeria should come to a full
realization that tax avoidance of multinational corporations operating in Nigeria is directly linked to violations of human rights in Nigeria, especially from the perspective of social and economic rights like health and education. Hence the Government should provide a clear means to fight back and collect adequate revenues from such companies for the advancement of human rights