Faculty of Law, Universitas Lampung, Bandar Lampung, Indonesia.
http://jurnal.fh.unila.ac.id/index.php/aelr P-ISSN: 2723-2484
E-ISSN: 2745-9330
Voluntary Assets and Income Declaration Scheme a Panacea to Tax Evasion in Edo State, Nigeria
Paul Atagamen Aidonojie1
1Edo State University Uzairue, Edo State, Nigeria Email: [email protected]
Article’s Information Abstract
keywords:
Asset, Avoidance, Evasion, Income, Nigeria, Tax, VAIDS.
DOI :
https://doi.org/10.25041/aelr.v4i1.2822
In Edo State, taxation is a primary revenue- generating tool often used to finance most public projects. It is apt to state that most individuals residing in Edo State are into small, medium, and large-scale businesses. However, business owners in Edo State often evade and avoid tax payments for the following reasons; taxes leveled on citizens or companies are numerous, excessive tax rates, and others. Given this, several taxpayers in Edo State have not been able to remit tax due for several years and without the hope of remitting the same. It is concerning that this study tends to adopt a hybrid research methodology in exploring the process of localizing the Voluntary Assets and Income Declaration Scheme (VAIDS) policy. In order to curb tax evasion and avoidance and generate more revenue in Edo State. The study, therefore, found that there is a high level of tax evasion and avoidance and that localizing the VAIDS policy will help curtail incidences of tax evasion and avoidance. It was, therefore, recommended and concluded that localizing the voluntary asset and income declaration scheme in Edo State will be an appropriate tax tool for curbing tax evasion and avoidance and improving internally generated revenue.
Submitted: Dec 11, 2022; Reviewed: Jan 31, 2023; Accepted: Feb 08, 2023
A. Introduction
Taxation is as old as society, and it is the fabric upon which every developed society is built for its advancement and development.1 Therefore, taxation can be said to be the major source from which the government generates its revenue. The concept of taxation has al so been recognized by the scripture as provided by the book of Deuteronomy 14:22, which provide thus:2
“Without fail, you should give a tenth of all the produce of your seeds that which comes forth of the field year by year”.
In this regard, taxation can be said to be an indispensable tool for any government to meet the need of society successfully.3 However, in Nigeria, taxation is a significant source of revenue generation.4 Therefore, the government at all levels relied majorly upon tax to generate funds to execute their project in meeting the need of society.5 However, companies, employees, and owners of a business in Edo State who are required to pay tax to the government are most often evading it deliberately and willfully or escaping tax liability by circumventing and exploiting the loopholes found within the law regulating taxation.6 This concerns the fact that the taxes leveled on citizens or companies are numerous and often too excessive. In the alternative, it is just the mentality and lackadaisical attitude of most citizens’
not to pay taxes. These, to a great extent, affect the activities of the Edo State Government in providing adequate services to meet the needs of society.7 Though the Edo State Government had adopted more scientific methods, such as the automated tax system, to curb tax evasion and avoidance, it is apt to state that it still does not address the pertinent issues that often cause tax evasion and avoidance. This is concerning the fact that the issue of tax evasion and avoidance stems from the facts that; Edo State operates a multiple tax system, taxes levied on taxpayers are often too excessive, there is inadequate information on the assets and income of the taxpayer, and there is no database of taxpayer, stringent and archaic procedure employ by tax officer in the collection of taxes (which often lead to confrontations between tax officers and taxpayers) irrespective of the automated tax system adopted, a complaint from taxpayers that payment of taxes is often not reflected in the infrastructure and social amenities development within the state, money used by taxpayers in starting up their business is loans with a very high-interest rate, complaint on the part of a taxpayer of the inability to access soft loan from the Government, and corruption within the tax administrator of the state, etc.
1 Masajuwa U. Florence and Aidonojie Paul Atagamen, “The Challenges of the Plain and Unambiguous Legal Interpretation of some of the Provisions of Nigeria Stamp Duties Act”, Kampala International University Journal of Humanities and Social Sciences, Vol. 6 No. 3, 2020, 23-45; Agbonika J. A. A., Problem of Personal Income Tax in Nigeria, Ababa Press Ltd, Ibadan Nigeria, 2012, Page 1; J Ola Orojo Company tax law in Nigeria London: Sweet & Maxwell, 1979, page 34.
2 Kings James Version, also the following books of the scripture such as Malachi3:10, Hebrews 7:1-9.
3 Onyeka V. Nosa, “Effect of Tax Evasion and Avoidance on Nigeria Economic Growth” European Journal of Business and Management Vol. 8 No. 24, (2016), 13
4 fatoki J. Odin, “An Empirical study of Tax Evasion and Tax Avoidance: A critical issue in Nigeria Economy” Journal of Economics and Sustainable Development Vol. 15 No. 18, 2014, page 16; Aidonojie, Paul Atagamen, Nwazi Joseph and Ugiomo Eruteya, “The Legality, Prospect, and Challenges of adopting Automated Personal Income Tax by States in Nigeria: A Facile Study of Edo State”, Cogito Multidisciplinary Journal, Vol. 14 No. 2, (2022), 149 – 170
5 Section 2 (2) of the 1999 Constitution of the Federal Republic of Nigeria (as amended 2011).
6 Olabisi John, “An Assessment of Tax Evasion and Tax Avoidance in Lagos State” Journal of Research in National Development Vol. 8 No. 1, (2010), 3.
7 Isaac Olajide Oni Nigerian comparies income tax : law and practice, Ibadan, Nigeria : Spectrum Books Limited, 2008, page 45; Saka Muhammed Olokooba, Nigerian Taxation: Law, Practice and Procedures Simplified, Springerbriefs in Law, 2019, page 87
It is worth noting that the idea of tax evasion and avoidance is not peculiar to Edo State.8 It is a general problem in most federation states and at the federal level.9 In a bid to search on how to generate and increase the revenue of the Nigeria government, on 29th of June 2017, vice president Professor Yemi Osinbajo who was then the acting president, launched the Voluntary Asset and Income Declaration Scheme (VAIDS) by an executive order to give the scheme an approval. The essence of the VAID scheme is to enable taxpayers that have been avoiding and evading payment of taxes to sincerely and voluntarily declare their assets and income that have not been subjected to taxing over the years. The scheme adopted by Nigeria's federal government is expected to be implemented from the 1st of July 2017 to the 31st of March 2018. The benefit a taxpayer will be entitled to if they sincerely and voluntarily declare their assets and income are total waivers of interest, penalty, and freedom from criminal prosecution for avoiding and evading payment of taxes.
Given the above, this study will employ a doctrinal and non-doctrinal assessment of the causes of tax evasion and avoidance in Edo state, the policy concept of the Voluntary Assets and Income Declaration Scheme (VAIDS). Furthermore, an empirical assessment will also be used to ascertain whether localizing the Voluntary Assets and Income Declaration Scheme (VAIDS) policy can help savage tax evasion and avoidance. Also, what should constitute the local content of the VAIDS policy of Edo State in curbing tax evasion and avoidance, furthermore, in generating revenue and broadening the tax base.
The study employs a descriptive and analytical-qualitative (non-doctrinal) survey analysis and a combination of a quantitative (doctrinal) method of research. The qualitative method of research instruments employed is an online questionnaire (the use of google form) administered to taxpayers to ascertain the causes of tax evasion and avoidance. Furthermore, the non-doctrinal method of study was also adopted to inquire whether the VAIDS policy will be instrumental in salvaging the situation and what should constitute the content of the voluntary asset and income declaration scheme in Edo State, Nigeria.
The doctrinal method of study further focuses on reviewing primary sources of legal authority, such as statutory and judicial authorities. Furthermore, secondary sources of authority include textbooks, journal articles, internet articles, and other relevant materials to the research work. Finally, the quantitative research method enables the author to theori ze the policy concept of voluntary asset and income declaration schemes as a potent tax policy tool in curbing tax evasion and avoidance.
The novelty of this research will contribute to Nigeria, especially the Edo State, regarding taxation as the main source of income. This research found that there is a high level of tax evasion and evasion, so localizing VAIDS policies will help reduce tax evasion and evasion.
This research also recommends that localizing voluntary asset and income declaration schemes in Edo State would be an appropriate tax tool in limiting evasion, tax evasion and increasing internally generated income.
B. Discussion
Tax is as old as the history of man and the most organized society. However, direct taxation in Nigeria was introduced by Lord Luggard in 1904.10 Since Nigeria gained independence, the tax has been one of the avenues through which the government generates revenue in providing public services to society.
8 Ola, C. S Income-tax law & practice in Nigeria Heinemann Educational Books Nigeria, 1974 page 56
9 Ibid
10 Jaiyeola Olayinka, “An Assessment of Tax Evasion and Tax Avoidance in Lagos State”, Journal of Research in National Development, Vol. 8 No. 1, (2010), 2
It concerns that the Edo State Government, likewise other states of the federal republic of Nigeria, collect the following taxes; personal income tax, capital gains tax on the sale of property involving individuals, stamp duties on a contract executed by individuals, road tax, Solid Minerals Haulage tax, Gaming tax, right of occupancy fees, etc. from individuals and corporate bodies. However, in Edo state, taxpayers often try to reduce their tax liabilities or refuse to pay taxes. They try to achieve this by either legally avoiding tax payments or illegally evading tax. Consequently, tax avoidance and evasion affect the Edo State government in generating revenue to provide adequate service in addressing the needs of the state. Though several laws and judicial pronouncements prohibit tax avoidance and evasion, it has not created a level playing ground in checkmating tax avoidance and evasion by a taxpayer.
However, tax evasion and avoidance challenges are not novel to the Edo State taxing system. The Federal and other states in the federation also have similar tax evasion and avoidance challenges. In search of how to put an end to or minimize non-compliance of tax payments by taxpayers to generate revenue and increase the tax base in Nigeria. On the 29th of June 2017, the Federal Government introduced the Voluntary Assets and Income Declaration Scheme (VAIDS). The voluntary Assets and Income Declaration Scheme is an initiative launched by the Organisation for Economic Co-operation and Development (OECD) in 2010.
The scheme allows taxpayers that have been avoiding and evading payment of taxes for several years to sincerely and voluntarily declare their assets and income that have not been subjected to taxing over the years. The scheme in Nigeria is required to be implemented from the 1st of July 2017 to the 31st of March 2018. The benefit a taxpayer will be entitled to if they sincerely and voluntarily declare their assets and income are non-payment of interest, penalty, and freedom from investigation or criminal prosecution for avoiding and evading payment of taxes. The voluntary assets and income declaration scheme has effectively yielded more revenue at the Federal level.
However, the tax avoidance and tax evasion level in Edo state is alarming. The types of taxes imposed in Edo State and the collection method are different from the taxes collected at the Federal level. Furthermore, implementing the voluntary assets and income declaration scheme at the federal level may not yield the required effect if applied similarly in Edo state.
In this regard, it is not skeptical to conclude that without localizing the Voluntary assets and income declaration scheme in line with the taxing system in Edo State. It will pose many challenges and difficulties that will be beclouded and hamper the intended set goals of the policy. According to Asaolu et al., in their study, they stated that several factors are hindering or limiting the effectiveness of the VAID scheme.11 However, the study reveals that its scheme, over time, had led to an increase in revenue generation. They further observed that the Federal Government benefits more than the state government. The Voluntary Assets and Incomes Declaration Scheme policy was structured in line with the Federal taxing system.
It is apt to state that there are few kinds of literature, such as articles or monograms, concerning Voluntary Assets and Income Declaration and its implications in Nigeria (though not in Edo State).12 But literature and case laws have discussed the issues of tax avoidance and tax evasion across the globe of Nigeria. Suggestions on how to curb it were also proffered by recommending Voluntary Assets and Income Declaration. In this regard, it will be very
11 Adsaolu Timothy, Akinkoye Evans, and Akinadewo Idowu, “Voluntary Assets and Income Declaration Scheme (VAIDS) and Government Revenue in Nigeria” International conference of Accounting and Business (Proceedings of the Accounting and Business in the Era of the 4th Industrial Revolution Conference), (2019), 58
12 AEL EX “ In tro d u ctio n o f th e Vo lu n tary Assets an d In co m e De c larat io n S ch em e (VAIDS )”
https://www.aelex.com/introduction-of-the-voluntary-assets-and-income-declaration-scheme-vaids/ accessed 24th February, 2020.
relevant to carry out an analysis to give a preview of those works of literature and policies, their contributions, and to what extent they will contribute to the success of this study.
Several pieces of literature emphasize that the essence and relevance of taxes aim to generate revenue by the government to developmental stride in society. However, in the case of Nigeria, revenue generated from taxes had little or no contribution to Nigeria's development. According to Chigbu and Njoku, they emphasize that revenue generated from tax ought to contribute significantly to improving a country's economy, reducing the rate of inflation, unemployment, and providing for the basic needs of the citizens.13 However, their study revealed that the case of Nigeria is quite the opposite; that tax had little effect on Nigeria's economy. They further recommended that the Nigerian tax system be restructured to encourage taxpayers to pay taxes voluntarily. According to Akinyomi and Okpala, their study x-rays the concept of tax evasion and avoidance as a global phenomenon affecting revenue generation via tax.14 Their study revealed that the causes of tax evasion and avoidance stem from; poor services obtained by taxpayers in return for their taxes paid, poor transparency, and corruption. They further recommended that there is a need for public institutions and the Government to live up to the expectation of taxpayers. Also, Fagbemi et al. further stated that tax evasion affects most developing countries.15 They also stated that the reason for the continuous tax evasion in most developing countries is that most developing countries had not done anything research on the ethical reasoning behind taxpayers evading tax and the impact it had on their economy. Their study revealed that the cause of tax evasion in Nigeria is mostly caused by corruption among tax officials, a high tax rate, an unfair taxing system, and inadequate government response to the demand of its citizens. They further recommended that there is a need for the Government and policymakers always to identify the major causes of tax evasion if revenue must be generated optimally.
However, it has been argued by legal scholars that to reduce tax evasion and avoidance in Nigeria, there is a need to ensure good governance. According to Adedeji and Oboh, they emphasize that taxpayers often employ several strategies and loopholes in the tax laws to escape tax payment.16 However, most often they evade or avoid payment of tax with the help of tax authority. However, their findings reveal that tax evasion and avoidance had an adverse effect on the Nigerian economy, and the major causes resulted from a lack of good governance. They further suggested that promoting good governance will encourage effective and voluntary tax payment.
In this regard, good governance can be attained by ensuring that good policies will spur taxpayers to comply with tax payments effectively. According to Okoye in his study, the voluntary assets and income declaration scheme is a good policy to encourage voluntary tax payments.17 However, their study further reveals that the lack of trust in the government by the taxpayers could hinder the effectiveness of the policy. He further recommended that the government creates a level playing ground (good governance and a sense of accountability) to earn taxpayers' trust in complying with the voluntary assets and income declaration scheme.
Furthermore, Onwuka et al., in their survey study on the impact of the VAIDS policy in
13 Emmanuel Ezeji Chigbu and Charles Odinakachi Njoku, “Taxation and the Nigerian Economy: (1994-2012)”
Management Studies and Economic System Vol. 2 No. 2, (20215), 111-128.
14 Akinyomi Oladele John and Okpala Kenneth Enoch, “Appraisal of Factors Influencing Tax Avoidance and Evasion in Nigeria” International Journal of Research in Commerce and Management, Vol. 4 No. 5, (2019), 107-111.
15 Temitope Olamide Fagbemi, Olayinka Marte Uadiale, and Abdurafiu Olaiya Noah, “The Ethics of Tax Evasion: Perceptual Evidence from Nigeria”, European Journal of Social Sciences Vol. 17 No. 3, (2010), 360-371.
16 Adedeji, Titilayo Olaseyitan, and Oboh, Collins Sankay, “An Empirical Analysis of Tax Leakages and Economic Growth in Nigeria” European Journal of Economics, Finance and Administrative Sciences, Vol. 48 No. 3, 2012, 42.
17 Francis Okoye, “The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust” Journal of Accounting and Taxation, Vol. 11 No. 7, (2019), 34-45
generating more revenue.18 It was found that there was a significant effect of the policy in generating more revenue via company income tax. They recommended that the Voluntary Assets and Income Declaration Scheme be a good policy. It should be a permanent policy with an established body regulating and implementing the policy. However, Nangih and Kuma, examine some of the constraints encountered in implementing the Voluntary Assets and Income Declaration Scheme.19 They further stated that corruption among tax officials, the weak justice system, inadequate taxpayers’ data, and weak political will in the continuity of the scheme are the major problem affecting the VAIDS policy implementation in Nigeria. In their recommendation, they stated that tax amnesty should not be time-bound. However, irrespective of the challenges often encountered in implementing the VAIDS policy, Asaolu et al.20 In their study, they stated that though there are several factors that are hindering or limiting the effectiveness of the VAID scheme. The policy, over time, had led to an increase in revenue generation. Given the positive result yielded by VAIDS policies, they recommended that the policy be continued as it will yield more revenue and ensure effective tax compliance.
To this end, the view emphasized by various scholars above is similar to the challenges often encountered in Edo State. However, their contribution to this area of law will be relevant to this study. Therefore, this study tends to focus more on the issues of tax evasion and avoidance in Edo State and Localising the Policy of Voluntary Assets and Income Declaration Scheme in checkmating or resolving issues of tax evasion and avoidance.
1. The Concept of VAIDS as Introduced by The Federal Government of Nigeria
The voluntary Assets and Income Declaration Scheme is an initiative launched by the Organisation for Economic Co-operation and Development (OECD) in 2010. More than 47 countries have adopted and implemented the scheme; Nigeria is one of those counties.21
The voluntary Assets and Income Declaration Scheme is a time-limited opportunity for taxpayers to regularize their tax status relating to previous tax that has not been remitted for so many years. In this regard, taxpayers are required to voluntarily declare their undisclosed assets and income that have not been subjected to tax over the years. In declaring their assets and income voluntarily, the taxpayer will benefit from an incentive of not paying interest, penalties, and the assurance that they will not be subject to criminal prosecution for evading and avoiding tax. However, a taxpayer who will be entitled to benefit from not paying interest, penalties exemption from the investigation, or criminal prosecution are those who can voluntarily declare their assets and income from the 1st of July 2017 to the 31st of December 2017. Any declaration from the 1st of January 2018 to the 31st of March 2018 will be entitled to pay interest on the said amount taxable. While taxpayer who is unable or refuses to declare their assets and income voluntarily will be subjected to payment of interest, penalty, and five years in prison if found guilty of evading and avoiding paying tax.22
18 Onwuka Okwara Onwuka, Ama Ibiam Obasi, Uche Okoro Orji, and Onyinyechi Patience Ekekwe, “Voluntary Assets and Income Declaration Scheme (VAIDS) and Company Income Tax in Nigeria: A Post-Mortem”, Advances in Social Sciences Research Journal, Vol. 6 No. 10, (2019), 261-273.
19 Nangih E., Idatoru A. R. and Kuma L. J. (2018). ‘Voluntary Assets and Income Declaration Scheme (VAIDS) Implementation in Nigeria: A Case of an Executive Order with Many Faces’ Journal of Accounting and Financial Management, Vol. 4(6), page 29-41.
20 Asaolu T., Akinkoye E., and Akinadewo I., (2019). ‘Voluntary Assets and Income Declaration Scheme (VAIDS) and Government Revenue in Nigeria’ International conference of Accounting and Business (Proceedings of the Accounting and Business in the Era of the 4th Industrial Revolution Conference), pp 58
21 Organisation for Economic Co-operation and Development (OECD) launched in 2010
22 M A Z A R K E N “ V o l u n t a r y A s s e t s a n d I n c o m e D e c l a r a t i o n S c h e m e ” https://www.mazars.com.ng/Home/News/Latest-News/Voluntary-Assets-and-Income-Declaration-Scheme accessed 24th February, 2020
Structure of The Nigerian Federal Government VAIDS Policy Figure 1: Taxes Affected by The VAIDS Policies
Source: Nigerian Federal Inland Revenue Tax Chart Figure 1: The VAIDS Policy Incentive
Source: Nigerian Federal Inland Revenue Tax Chart
However, taking a view of the VAIDS policy and the method of implementation created an avenue for the scheme's viability in achieving its set goals as in other countries.23 The grace period to implement the voluntary assets and income declaration scheme is from 1st July 2017 to 31st March 2018. The grace period is a short-term plan for trained resource personnel to implement, create awareness of the scheme, and for tax defaulters to voluntarily declare their assets and income. Furthermore, an incentive of non-payment of interest, penalty, and exemption from criminal prosecution for evading and avoiding tax payment will further encourage taxpayers to comply with prompt payment of their taxes. To ensure the viability of VAIDS policy, the Federal Government further set up an appropriate foundation or strategy (that is, training of resources personnel such as VAIDS staff and Federal Inland Revenue staff) in enforcing, enlightenment and bringing to the awareness of tax defaulters that payment of tax had been made more minder. There is no room for evading and avoiding tax.
The policies also ensure that the risk of failure to comply with the scheme will be more detrimental in withholding their assets and income from being subjected to tax. Furthermore, although the Nigeria tax system is still the current method or strategy employed in collecting taxes. However, Nigeria was also part of the bilateral agreement signed by members of the Organisation for Economic Co-operation and Development (OECD) to exchange information between members’ states on their citizens' assets and income.
2. Why Should Edo State Adopt and Implement Localise VAIDS Policies
The major objective of the Edo State (which is also an objective in Nigeria's tax system) tax laws and policies is to ensure an effective tax administration and the elimination of bottlenecks and leakages that causes tax evasion and avoidance within the tax system. In this regard, Edo State tax authorities must strictly enforce and follow the laws and policies' letters.
However, several tax laws, policies, and judicial pronouncements prohibit tax evasion and avoidance in Edo state and Nigeria in general. Nevertheless, Edo State still has a high tax evasion and avoidance rate. This is because there are loopholes within the tax law, ineffective
23 Mohsen Mehrara and Yazdan Gudarzi Farahani , “The Effect of Tax Evasion and Tax Revenue on Economic Stabilities in OECD Countries”, World Scientific News Vol. 33, (2016), 43-55.
and inefficient tax systems, high tax rates, corrupt tax officers, and most often nonchalant attitudes or refusal of nonpayment of taxes by a taxpayer.
Given the above, it is apt to state that the following problem or challenges below exist in the Edo State system and call for primary concerns, which are:
a. Inadequate information on the assets and income of the taxpayer, and there is no database of the taxpayer.
b. That there is a problem of multiple taxations, high tax rates, uneven utilization of taxpayers’ funds in developing Edo state, poor and ineffective methods of collection of taxes by the tax authority. Hence the desire to evade and avoid tax payments.
c. High tax rate.
d. The unfair tax system in Edo State, such; as tax laws, policies, and tax administrators’
use in regulating and generating revenue, are not effective enough to curb tax evasion and avoidance.
e. Currently, the rate of non-compliance with tax payments in Edo State is becoming a cultural practice of taxpayers.
Hence, the need and essence of localizing the voluntary assets and income declaration scheme as policy, in line with the Edo State taxing system, with a view of curbing tax evasion and avoidance. Furthermore, Localising the VAIDS policies will enable taxpayers who have not been in tax compliance to sincerely and voluntarily declare their assets and income to be subjected to taxes.
3. Data Analysis
Sampling Technique and Sample Size
The researchers designed an online questionnaire (Given the social distancing resulting from the Covid19 pandemic) distributed to the respondents (taxpayers in Edo State via social media such as WhatsApp, Facebook, and email. The respondents were randomly sent the questionnaire to provide free opinions from a cluster of questions and predetermined options.
In selecting the respondents, the researcher used simple random sampling techniques,’ which involve a random selection of respondents (taxpayers) from the three senatorial districts in Edo State. The simple random sampling technique is considered the best for this study because the sample size focuses on taxpayers within the three senatorial districts in Edo State.24 As stated by Bajpai et al., in their research work, “Law Research Methodology:
“Sampling Techniques” stated that the advantage of simple random sampling techniques is:25
24 Adonojie Paul Atagamen, Agbale O. Patient, Odojor O. Ann and Ikubanni O. Oluseye, ‘Human Rights: between Universalism and Cultural Relativism’, African Journal of Law and Human Rights, Vol. 5 No. 1, 2020, pages 97-109;
Aidonojie Paul Atagamen and Egielewa Peter, ‘Criminality and the Media: Perception and Legality of the Amotekun Security Agency in Nigeria’ International Journal of Comparative Law and Legal Philosophy (IJOCLLEP), Vol. 1 No. 3, 2020, pages 51-68; Aidonojie Paul Atagamen, Agbale O. Patient, and Ikubanni O. Oluseye, ‘Analysing the land use act, the grazing reserves act and the proposed Fulani cattle colonies (RUGA settlement) and NLTP’, Nnamdi Azikiwe University Journal of International Law and Jurisprudence, Vol. 12 No.1, 2021, pages 138-148; Aidonojie Paul Atagamen, Ikubanni O. Oluseye and Okoughae Nosa ‘The Prospect, challenges and Legal Issues of Digital Banking in Nigeria’, Cogito Multidisciplinary Journal, Vol. 14 No. 3, 2022, pages 186 – 209; Aidonojie, Paul Atagamen & Odojor, Anne Oyenmwosa, Impact and Relevance of Modern Technological Legal Education Facilities amidst the Covid-19 Pandemic: A Case Study of Law Students of Edo University Iyamho, KIU Journal of Humanities, Vol. 5, No. 4, (2021), page 7-19; Aidonojie, Paul Atagamen Aidonojie, The Societal and Legal Missing Link in Protecting a Girl Child against abuse before and Amidst the Covid-19 Pandemic in Nigeria, Jurnal Hukum UNISSULA, Vol. 38, No. 1, (2022), pages 61-80; Aidonojie, Paul Atagamen, & Francis Esther Chetachukwu, ‘Legal Issues Concerning Food Poisoning in N igeria: The need for Judicial and Statutory Response’, Jurnal Media Hukum, Vol. 29 No. 1, 2022, pages, 65-78, DOI:https://doi.org/10.18196/jmh.v29i1.12595; Aidonojie, Paul Atagamen, Ikubanni, O. Oluseye, Okoughae Nosa, and Ayoedeji,O. Adefisayo, The challenges and relevance of technology in administration of justice and human security in Nigeria: Amidst the Covid-19 pandemic, Cogito Multidisciplinary Journal, Vol.13 No.3 (2021), 70-91; Aidonojie, Paul Atagamen. “The Legal Impact and Relevance of using the Concept of Plea Bargain in Resolving Tax Dispute in Nigeria”.
a. It is a hassle-free method of sampling the population. It is homogeneous.
b. There is no chance of a personal bias of the researcher to influence sampling.
Concerning the above, to successfully arrive at an unbiased general conclusion, this study used a sample size of 409 respondents from the three senatorial districts in Edo State.
Data Presentation/Analysis
The following research questions responded to by respondents have been formulated for this study.
Research Question One
Figure 1: Identification of Respondents’ Residential Area in Edo State
Source: From primary source (Google form questionnaire)
Brawijaya Law Journal : Journal of Legal Studies, Vol. 9 No. 2, (2022); Aidonojie Paul Atagamen, Okuonghae Nosa and Ukhurebor E. Kingsley. “The Legal Rights and Challenges of COVID-19 Patients Accessing Private Healthcare in Nigeria”, BESTUUR, Vol. 10 No. 2, (2022):183-197, https://doi.org/10.20961/bestuur.v10i2.68118; Aidonojie Paul Atagamen, Aidonojie Esther Chetachukwu, Edetalehn O. Idemudia, Ikubanni O. Oluwaseye and Oyebade A. Adeniyi. “A Facile Study concerning the Legal Issues and Challenges of Herbal Medicine in Nigeria”. The Indonesian Journal of International Clinical Legal Education, Vol. 4 No. 4, (2022), https://doi.org/10.15294/ijicle.v4i4.61641; Aidonojie Paul Atagamen, Ikubanni O. Oluwaseye and Oyebade A. Adeniyi. “Legality of EndSARS Protest: A Quest for Democracy in Nigeria”. Journal of Human Rights, Culture and Legal System, Vol. 2 No. 3, (2022):209-224, https://doi.org/10.53955/jhcls.v2i3.40
25 Aidonojie, Paul Atagamen, Imoisi E. Simon and Oaihimire, E. Idemudia, ‘A Facile Study concerning the Prospect and Challenges of Conducting a Hybrid Method of Legal Research in Nigeria’, Euromentor Journal, Vol. 13 No. 3, 2022, pages 113-138; Aidonojie, Paul Atagamen, Nwazi, Joseph and Eruteya, Ugiomo, The Legality, Prospect, and Challenges of adopting Automated Personal Income Tax by States in Nigeria: A Facile Study of Edo State, Cogito Multidisciplinary Journal, Vol. 14, No. 2, (2022), 149 – 170; Aidonojie, Paul Atagamen, Oaihimire, Idemudia Edetalehn and Agbale, Omohoste Patience, The Legal and Ethical Issues concerning Diagnosing and Treatment of Patients by Pharmacists in Nigeria, Euromentor Journal, Vol. 13, No. 2, (2022), pages 113-138; Aidonojie, Paul Atagamen, Odojor, Anne Oyemwosa, and Agbale, Patience Omohoste, ‘The Legal Impact of Plea Bargain in Settlement of High Profile Financial Criminal Cases in Nigeria’, Sriwijaya Law Review, Vol. 5, No. 2, (2021), pages 161-174; Aidonojie, Paul Atagamen, Odojor, Anne Oyemwosa, and Oladele, O. Olukayode, An Emperical Study Of The Relevance And Legal Challenges of An E-contract Of Agreement In Nigeria, Cogito Multidisciplinary Research Journal, Vol.12 No.3 (2020); Aidonojie, Paul Atagamen, Odojor, Anne Oyemwosa, Ikubanni, Oluwaseye Oluwayomi, Oyebade, Alade Adeniyi, Oyedeji, Adefisayo Ifeoluwa and Okuoghae, Nosa, The Challenges and Impact of Technological Advancement to the Legal Profession in Nigeria given the Covid-19 Pandemic, KIU Journal of Humanities, Vol. 6 No. 4, (2022), 5-19; Aidonojie, Paul Atagamen, Okuoghae Nosa, Agbale, Omohoste Patience, Idahosa, Milicent Ekeata, Supervisor and Supervisee Relationship: The Legal and Ethical Issues Concerning Academic Theft in Nigeria Tertiary Institution, Euromentor Journal, Vol. 13, No. 1, (2022), pages 113-138; Idahosa Milicent, Agbale O. Patient, and Aidonojie Paul Atagamen. “The Causes and Legal Implications concerning Assault against Healthcare Providers by Patients or their Relatives in Nigeria”. KIU Journal Of Humanities, Vol. 7 No. 4, (2023):79-88; Majekodunmi, T. Afolabi, Oluwaseun, J. Akintola, Aidonojie Paul Atagamen, Ikubbanni, O. Oluwaseye and Oyebade A. Adeniyi. “Legal Issues in Combating the Scourge of Terrorism;Its Impact on International Trade and Investment: Nigeria as a Case Study”. KIU Journal of Humanities, Vol. 7 No.3, (2022):129-139;
Majekodunmi T. Afolabi, Oluwaseun J. Akintola, Idahosa E. Milicent, Ikubbanni, O. Oluwaseye and Aidonojie Paul Atagamen. “The causes of the Rising incidence of Terrorism occasioning Deprivation of the Right to Life in Nigeria”, KIU Journal of Humanities, Vol. 7 No. 2, (2022):5-19; Oladele O. Olukayode, Aidonojie Paul Atagamen, Uzualu E. James, Ikubanni O. Oluwaseye and Oyedeji I. Adefisayo. “An Empirical Study of Criminalizing Minor Infractions of Tax Laws in Nigeria: The Need for Negotiated Punishments”. KIU Journal of Humanities, Vol. 7 No. 2, (2022): 23-35
Table 1: Valid Identification of Respondents’ Residential Area in Edo State Senatorial district in Edo State Response of taxpayers that
they reside in Edo State
Percentage of Response
Edo South 158 39.5%
Edo Central 150 37.5%
Edo North 92 23%
Total 400 100%
Source: From primary source
Figures 1 and Table 1 represent respondents’ stating that they are a taxpayer and they reside in the three senatorial districts of Edo State.
Research Question Two
Figure 2: Identification of The Various Types of Taxes Often Paid by Respondents
Source: From primary source (Google form questionnaire)
Table 2: Valid Cluster of Identification of The Various Types of Taxes Often Paid by Respondents
S/N The Cluster of Respondents’ Responses Response Percentage
1 Personal Income Tax 345 92.7%
2 Capital Gains Tax 288 77.4%
3 Stamp Duties 236 63.4%
4 Withholding tax 108 29%
5 Road tax 45 12.1%
6 Business premises registration fees 79 21.2%
7 Rights of Occupancy fees (C of O) 242 65.1%
8 Land use charge 261 70.2%
9 Mining, milling, and quarrying fees 56 15.1%
10 Produces sales tax 73 19.6%
11 Restaurant, hotel, and event center consumption tax
148 39.8%
12 Property tax 135 36.3%
Source: From primary source
Figure 2 and Table 2 reflect a cluster of respondents’ responses identifying some of the various common types of taxes they often paid to the Edo State Government.
Research Question Three
Figure 3: Identifying If There are Incidences of Tax Evasion and Avoidance in Edo State
Source: From primary source (Google form questionnaire)
Table 3: Valid Identification of if There are Incidences of Tax Evasion and Avoidance in Edo State
Response Percent
Valid Yes 349 85.7%
Valid No 58 14.3%
Total 407 100%
Source: from primary source
Figure 3 and Table 3 represent respondents’ responses to research question three (3), which require the respondents to identify if taxpayers often evade and avoid tax payment s in Edo state.
Research Question Four
Figure 4: Identifying The Causes of Tax Evasion and Avoidance in Edo State
Source: From primary source (Google form questionnaire)
Table 4: Valid Cluster of Identification of The Causes of Tax Evasion and Avoidance in Edo State
S/N The Cluster of Respondents’ Responses Response Percentage 1 Inadequate information on the assets and
income of the taxpayer, and there is no database of taxpayer
296 84.6%
2 That taxes leveled on citizens or business owners are numerous or multiple taxes
285 81.4%
3 Excessive tax rate 157 44.9%
4 Loopholes in the extant tax system in Edo State, such; as tax laws, policies, and tax administration use in regulating and generating revenue
251 71.7%
5 Non-provision or inability of a business owner to access soft loan from the government in boosting their business
259 74%
6 Lack of basic infrastructures and amenities 186 53.1%
7 Corruption and non-transparency of using taxpayers’ money for development purposes
174 49.7%
Source: from primary source
Figure 4 and Table 4 represent a cluster of respondents’ responses identifying some of the causes or reasons for tax evasion and avoidance in Edo State.
Research Question Five
Figure 5: Identification of VAIDS Policy as A Remedy to Tax Evasion and Avoidance in Edo State
Source: from a primary source (Google form questionnaire)
Table 5: Identification of VAIDS Policy as A Remedy to Tax Evasion and Avoidance in Edo State
Response Percent
Valid Yes 339 83.3
Valid No 68 16.7
Total 407 100%
Source: from primary source
Figure 5 and Table 5 represent respondents’ responses in identifying that a localized voluntary assets and income declaration scheme is a viable tax policy tool remedy to ameliorate the reasons or causes of tax evasion and avoidance in Edo State.
Research Question Six
Figure 6: Identification of What Should Constitute The Content of VAIDS Policy in Edo State
Source: from primary source (Google form questionnaire)
Table 6: Valid Cluster of Identification of What Should Constitute The Content of VAIDS Policy in Edo State
S/N The cluster of Respondents’ Responses Response Percentage 1 Granting tax amnesty (i.e., total waiver
interest and penalty) to a taxpayer who defaulted for several years in paying their income tax, stamp duties, and capital gains tax e.t.c
313 90.7%
2 Reviewing and reducing the rate of tax charge in some taxes like stamp duties and capital gains tax
262 75.9%
3 Providing an incentive for taxpayers who have been diligently complying with payment of tax for five years
204 59.1%
4 Providing a soft loan to a business owner who diligently pays tax for 3-5 years
225 65.2%
5 Non-criminal prosecution of an individual or business owner for avoiding and evading payment of taxes for several years when agreed to declare their assets or income voluntarily
267 77.4%
6 A well-developed and better tax laws, policies, and administration system that is fair enough to the taxpayer.
186 53.9%
7 Creating a better forum or avenue via tax policy where the taxpayer can easily convey a better idea concerning tax issues and where taxpayers can easily be educated concerning tax issues
175 50.7%
Source: from primary source
Figure 6 and Table 6 are the representation of clusters of respondents’ responses identifying some of the contents that should be contained in the localize voluntary assets and income declaration scheme if adopted by the Edo State Government as a tax policy tool in mitigating the causes of tax evasion and avoidance in Edo State.
From the data generated concerning the respondent's response to the questionnaire, figures 1 and table 1 above represents respondents’ response to research question one in ascertaining if they are taxpayers that reside in any of the three senatorial districts of Edo State. The data generated shows that 91 % (402 Respondents) of the respondents agreed that they are taxpayers. Of the 409 respondents that responded to the questionnaire, 39.5% reside in the Edo South, 37.5% in Edo Central, and 23% in Edo North. However, in ascertaining the type of taxes often paid by a taxpayer to the Edo State Government, data presented in figure 2 and table 2 represented the fact that the majority of the respondents are not just taxpayers but identified the various types of taxes often paid to the Edo State Government. In this regard, figure 2 and table 2 show that most respondents are involved in paying taxes.
The respondents' responses, as represented in Figures 1, 2, and Tables 1, 2, reflect that the respondents are well-inclined and informed concerning tax issues. Therefore they are competent respondents to give an informed view concerning this study.
However, taxpayers having identified that they are taxpayers and the various types of taxes often paid to the Edo State Government, figure 3 and table 3 is a response to research question 3, which tends to ascertain if there are incidences of tax evasion and avoidance. As represented in figure 3 and table 3, the data generated shows that 85.7% (349 respondents) agreed that most taxpayers or there are incidences of tax evasion and avoidance. Given these findings, it is apt to state that if these incidences of tax evasion and avoidance are not given appropriate legal attention, it may lead to a low level of internally generated revenue and poor tax base, and therefore lead to the government's inability to meet the basic need of the Edo people. According to Adebisi and Gbegi, in their study, they stated that the rate of tax evasion and avoidance often largely affected the Nigerian economy and reduced the level of government performance in providing infrastructure.26 Furthermore, Adedeji and Oboh emphasize that tax evasion and avoidance adversely affect revenue generation.27 If not properly rectified, it may cripple the administration of governance. However, their finds further reveal that the incidences of tax evasion and avoidance result from several causes.
Given this, the words of Fagbemi et al.28 stated that there is a need for the Government and policymakers always to identify the major causes of tax evasion if revenue must be generated optimally. However, in ascertaining the causes of tax evasion and avoidance in Edo State, figure 4 and table 4, which are data generated from respondents’ responses to question 4, enable the respondents to identify the various causes of tax evasion and avoidance in Edo
26 Adebisi J. Fadoyin, and Daniel Orsaa Gbegi, ‘Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria’ American Journal of Humanities and Social Sciences Vol. 1 No. 3, 2020, 125-13
27 Adedeji T. Olugbenga, and Oboh Ccollins Sankay, “An Empirical Analysis of Tax Leakages and Economic Growth in Nigeria” European Journal of Economics, Finance and Administrative Sciences, Vol. 48, (2020), 42
28 Temitope Olamide Fagbemi, Olayinka Marte Uadiale and Abdurafiu Olaiya Noah, “The Ethics of Tax Evasion: Perceptual Evidence from Nigeria”, European Journal of Social Sciences Vol. 17 No. 3, (2010), 360-371
State, 84.6% (296 of respondents) state that there is inadequate information on the assets and income of the taxpayer. There is no database of the taxpayer. 81.4% (285 of the respondents) agreed that taxes leveled on citizens or business owners are numerous or multiple taxes, and 44.9% (157 of the respondents) identified excessive tax rate as one of the causes of tax evasion and avoidance. These findings are similar to the findings of Fagbemi et concerning their study, which found that high tax rates, unfair taxing system, and inadequate response of the government to the demand of its citizens are some of the causes of tax evasion and avoidance.29 Also, Jayeola, in his study on the causes of tax evasion and avoidance in Lagos, found that some of the following reason why taxpayer evade and avoid payment of tax is as follows;30
a. Inadequate information on the assets and income of the taxpayer, in this regard, there is no taxpayer database.
b. The amount of taxes payable by the taxpayer is very high.
Also, 74% (259 of the respondents) identify non-provision or inability of a business owner to access soft loan from the government in boosting their business as also one of the causes. In addition, 53.1% (186 of respondents) identified a lack of basic infrastructures, and 71.7% (251 respondents) stated that loopholes in the extant tax system in Edo State are also some causes of tax evasion and avoidance in Edo State. This finding is similar to the findings of Akinyomi and Okpala.31 Their study found that the causes of tax evasion and avoidance stem from; poor services obtained by taxpayers in return for their taxes paid, poor transparency, and corruption. However, according to Okoye in his study, he stated that to curb the incidence of tax evasion and avoidance, the government needs to create a level playing ground (i.e., embarking on good governance and a good tax policy that is fair enough to the taxpayer) to earn the trust of taxpayers, in complying with the payment of taxes.32
Given the above, figure 5 and table 5 represent respondents’ responses to question 5, which sort to ascertain if an improved and localize voluntary assets and income declaration scheme (VAIDS) will be a better tax policy tool for curtailing tax evasion and avoidance.
Furthermore, ameliorate the grievances of a taxpayer in evading and avoiding tax payment.
As represented in figure 5 and table 5, the data generated reveal that an absolute majority of 83.3% (339 of the respondents) responded yes. The respondents' response, as represented in figure 5 and table 5, further confirms Onwuka et al.'s finding. This is concerning the fact that their study found that the VAIDS policy had a significant effect in generating and enhancing revenue drive. They further suggested that the Voluntary Assets and Income Declaration Scheme (VAIDS) is a good policy. It should be adopted as a permanent tax policy tool in curbing tax evasion and avoidance to increase revenue drive. However, in ascertaining what should constitute the content of the improve and localize voluntary assets and income declaration scheme. Figure 6 and Table 6, which represent the respondents' response to research question 6, show the following items identified by the taxpayer as what should constitute the content. In this regard, 90.7% (313 of the respondent) agreed that granting tax amnesty (i.e., total waiver of interest and penalty) to a taxpayer who defaulted for several years in paying their taxes. 65.2% (225 of the respondent) identified providing a soft loan to a business owner who diligently pays tax for 3-5 years. Reviewing and reducing the rate of tax charges in some taxes like stamp duties and capital gains tax was also identified by 75.9 %
29 Ibid
30 Jaiyeola O. ‘An Assessment of Tax Evasion and Tax Avoidance in Lagos State’
31 Akinyomi O. John and Okpala K. Enoch, (2013). ‘Appraisal of Factors Influencing Tax Avoidance and Evasion in Nigeria’ International Journal of Research in Commerce and Management, Vol. 4(5), pages. 107-111
32 Okoye Francis, “The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust”, Journal of Accounting and Taxation, Vol. 11 No. 7, (2019), 24-42
(262 of the respondent). Non-criminal prosecution of an individual or business owner for avoiding and evading payment of taxes for several years when they agreed to voluntarily declare their assets or income was identified by 77.4% (267 of the respondent). 53.9% (186 of the respondent) agreed that a well-developed and better tax laws, policies, and administration system is fair enough to the taxpayer. Also, 59.1% (204 of the respondent) further agreed to provide an incentive for taxpayers who have diligently complied with tax payments for five years.
Given the above discussion, it is apt to state that there is a need for the Edo State Government to adopt the voluntary assets and income declaration scheme in a localized policy form. In order to ameliorate the challenges or reasons that often prompt taxpayers to involving in tax evasion and avoidance in Edo State.
C. Conclusion
Every organized society requires funds to run an effective system. Tax is one of these viable tools employed by the Edo State Government in generating revenue to offset its budget.33 However, it has been observed that it is now becoming a recurrent and bane to the Edo State tax system that the taxpayer is either evading or avoiding tax payments. The refusal to pay taxes by a taxpayer can stem from the following; the rate of taxes imposed is too high, there are multiple tax systems, inefficiency and ineffectiveness of tax authorities in enforcing due compliance of tax payment. Furthermore, poor methods or archaic systems of tax collection and the loopholes found within the Nigerian tax laws create an avenue for escaping tax payment.
However, as stated in the introduction, in a bid to increase revenue generation and broaden the tax base in Nigeria, the federal government introduced the voluntary assets and income scheme. It has also been highlighted that the scheme is a tax amnesty that encourages taxpayers to voluntarily disclose their assets and income that have not been subjected to taxes.
It was also observed that the VAID scheme is a good policy for generating revenue and broadening the tax base.
D. Suggestion
Given the above literature review and data analysis concerning whether localizing the voluntary assets and income declaration scheme will curb tax evasion and avoidance. From the findings of this study, the Edo State government should endeavor to expand and incorporate the voluntary assets and income declaration scheme in a localized form into its tax policies. This is concerning the fact that it will aid the Edo State taxing system and the taxpayers' expectation in ensuring due compliance of tax payments and reducing the rate of tax evasion avoidance.
Acknowledgments
My sincere appreciation goes to the Chief Editor and board of the editorial team of the Faculty of Law, Lampung University, for their classic editing and guidance concerning the success of this research. Furthermore, I also appreciate my Ph.D. in Law supervisor Associate Professor Joseph Nwazi, for his tutor. Also, many thanks to Edo State University's management for allowing me to explore the academic world.
33 Sani Saidu1 and Umar Dauda “Tax Evasion and Governance Challenges in the Nigeria Informal Sector” Journal of Finance and Economic Vol. 2 no. 5, (2014), pages 156-161
Grants
The Faculty of Law, Lampung University
References
A. Book
Agbonika J. A. A.. Problem of Personal Income Tax in Nigeria. Ibadan Nigeria: Ababa Press Ltd, 2012.
J Ola Orojo. Company Tax Law in Nigeria. London: Sweet & Maxwell, 1979.
Isaac Olajide. Oni Nigerian Comparies Income Tax: Law and Practice, Ibadan, Nigeria:
Spectrum Books Limited, 2008.
Saka Muhammed Olokooba. Nigerian Taxation: Law, Practice and Procedures Simplified.
Springerbriefs in Law, 2019.
Ola, C. S. Income-tax law & practice in Nigeria. Heinemann Educational Books Nigeria, 1974.
B. Journal
Adebisi J. Fadoyin, and Daniel Orsaa Gbegi. “Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria”. American Journal of Humanities and Social Sciences Vol. 1 No. 3, (2020): 125-13.
Adedeji, Titilayo Olaseyitan, and Oboh, Collins Sankay, “An Empirical Analysis of Tax Leakages and Economic Growth in Nigeria”. European Journal of Economics, Finance and Administrative Sciences Vol. 48 No. 3, (2012): 42.
Adsaolu Timothy, Akinkoye Evans, and Akinadewo Idowu. “Voluntary Assets and Income Declaration Scheme (VAIDS) and Government Revenue in Nigeria”. International Conference of Accounting and Business (Proceedings of the Accounting and Business in the Era of the 4th Industrial Revolution Conference), (2019): 58.
Aidonojie Paul Atagamen and Egielewa Peter. “Criminality and the Media: Perception and Legality of the Amotekun Security Agency in Nigeria”. International Journal of Comparative Law and Legal Philosophy (IJOCLLEP), Vol. 1 No. 3, (2020): 51-68.
Aidonojie Paul Atagamen, Agbale O. Patient, and Ikubanni O. Oluseye. “Analysing the land use act, the grazing reserves act and the proposed Fulani cattle colonies (RUGA settlement) and NLTP”. Nnamdi Azikiwe University Journal of International Law and Jurisprudence, Vol. 12 No.1, (2021): 138-148.
Aidonojie, Paul Atagamen. “The Legal Impact and Relevance of using the Concept of Plea Bargain in Resolving Tax Dispute in Nigeria”. Brawijaya Law Journal: Journal of Legal Studies, Vol. 9 No. 2, (2022).
Aidonojie Paul Atagamen, Okuonghae Nosa and Ukhurebor E. Kingsley. “The Legal Rights and Challenges of COVID-19 Patients Accessing Private Healthcare in Nigeria”,
BESTUUR, Vol. 10 No. 2, (2022):183-197,
https://doi.org/10.20961/bestuur.v10i2.68118
Aidonojie Paul Atagamen, Aidonojie Esther Chetachukwu, Edetalehn O. Idemudia, Ikubanni O. Oluwaseye and Oyebade A. Adeniyi. “A Facile Study concerning the Legal Issues and Challenges of Herbal Medicine in Nigeria”. The Indonesian Journal of International Clinical Legal Education, Vol. 4 No. 4, (2022), https://doi.org/10.15294/ijicle.v4i4.61641
Aidonojie Paul Atagamen, Ikubanni O. Oluwaseye and Oyebade A. Adeniyi. “Legality of EndSARS Protest: A Quest for Democracy in Nigeria”. Journal of Human Rights, Culture and Legal System, Vol. 2 No. 3, (2022):209-224, https://doi.org/10.53955/jhcls.v2i3.40
Aidonojie Paul Atagamen, Ikubanni O. Oluseye and Okoughae Nosa. “The Prospect, challenges and Legal Issues of Digital Banking in Nigeria”. Cogito Multidisciplinary Journal, Vol. 14 No. 3, (2022): 186 – 209.
Aidonojie, Paul Atagamen & Odojor, Anne Oyenmwosa. “Impact and Relevance of Modern Technological Legal Education Facilities amidst the Covid-19 Pandemic: A Case Study of Law Students of Edo University Iyamho”. KIU Journal of Humanities, Vol. 5, No. 4, (2021): 7-19.
Aidonojie, Paul Atagamen Aidonojie. “The Societal and Legal Missing Link in Protecting a Girl Child against abuse before and Amidst the Covid-19 Pandemic in Nigeria”. Jurnal Hukum UNISSULA, Vol. 38 No. 1, (2022): 61-80.
Aidonojie, Paul Atagamen, & Francis Esther Chetachukwu. “Legal Issues Concerning Food Poisoning in Nigeria: The need for Judicial and Statutory Response”. Jurnal Media Hukum, Vol. 29 No. 1, (2022): 65-78. DOI:https://doi.org/10.18196/jmh.v29i1.12595.
Aidonojie, Paul Atagamen, Ikubanni, O. Oluseye, Okoughae Nosa, and Ayoedeji, O.
Adefisayo. “The challenges and relevance of technology in administration of justice and human security in Nigeria: Amidst the Covid-19 pandemic”. Cogito Multidisciplinary Journal, Vol. 13 No. 3 (2021): 70-91.
Aidonojie, Paul Atagamen, Imoisi E. Simon and Oaihimire, E. Idemudia. “A Facile Study concerning the Prospect and Challenges of Conducting a Hybrid Method of Legal Research in Nigeria”. Euromentor Journal, Vol. 13 No. 3, (2022): 113-138.
Aidonojie, Paul Atagamen, Nwazi Joseph and Ugiomo Eruteya. “The Legality, Prospect, and Challenges of adopting Automated Personal Income Tax by States in Nigeria: A Facile Study of Edo State”, Cogito Multidisciplinary Journal, Vol. 14 No. 2, (2022): 149-170.
Aidonojie, Paul Atagamen, Oaihimire, Idemudia Edetalehn and Agbale, Omohoste Patience.
“The Legal and Ethical Issues concerning Diagnosing and Treatment of Patients by Pharmacists in Nigeria”. Euromentor Journal, Vol. 13 No. 2, (2022): 113-138.
Aidonojie, Paul Atagamen, Odojor, Anne Oyemwosa, and Agbale, Patience Omohoste, “The Legal Impact of Plea Bargain in Settlement of High Profile Financial Criminal Cases in Nigeria”, Sriwijaya Law Review, Vol. 5 No. 2, (2021): 161-174.
Aidonojie, Paul Atagamen, Odojor, Anne Oyemwosa, and Oladele, O. Olukayode. “An Emperical Study Of The Relevance And Legal Challenges of An E-contract Of Agreement In Nigeria”. Cogito Multidisciplinary Research Journal, Vol. 12 No. 3 (2020).
Aidonojie, Paul Atagamen, Odojor, Anne Oyemwosa, Ikubanni, Oluwaseye Oluwayomi, Oyebade, Alade Adeniyi, Oyedeji, Adefisayo Ifeoluwa and Okuoghae, Nosa. “The Challenges and Impact of Technological Advancement to the Legal Profession in
Nigeria given the Covid-19 Pandemic”. KIU Journal of Humanities, Vol. 6 No. 4, (2022): 5-19.
Aidonojie, Paul Atagamen, Okuoghae Nosa, Agbale, Omohoste Patience, Idahosa, Milicent Ekeata. “Supervisor and Supervisee Relationship: The Legal and Ethical Issues Concerning Academic Theft in Nigeria Tertiary Institution”. Euromentor Journal, Vol.
13 No. 1, (2022): 113-138.
Akinyomi O. John and Okpala K. Enoch. “Appraisal of Factors Influencing Tax Avoidance and Evasion in Nigeria”. International Journal of Research in Commerce and Management, Vol. 4 No. 5, (2013): 107-111.
Emmanuel Ezeji Chigbu and Charles Odinakachi Njoku. “Taxation and the Nigerian Economy: (1994-2012)”. Management Studies and Economic System Vol. 2 No. 2, (2015): 111-128.
Fatoki J. Odin. “An Empirical Study of Tax Evasion and Tax Avoidance: A critical issue in Nigeria Economy”. Journal of Economics and Sustainable Development Vol. 15 No.
18, (2014): 16.
Francis Okoye. “The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust”. Journal of Accounting and Taxation, Vol. 11 No. 7, (2019): 34-45.
Idahosa Milicent, Agbale O. Patient, and Aidonojie Paul Atagamen. “The Causes and Legal Implications concerning Assault against Healthcare Providers by Patients or their Relatives in Nigeria”. KIU Journal Of Humanities, Vol. 7 No. 4, (2023):79-88.
Jaiyeola Olayinka. “An Assessment of Tax Evasion and Tax Avoidance in Lagos State”.
Journal of Research in National Development, Vol. 8 No. 1, (2010): 2.
Majekodunmi, T. Afolabi, Oluwaseun, J. Akintola, Aidonojie Paul Atagamen, Ikubbanni, O.
Oluwaseye and Oyebade A. Adeniyi. “Legal Issues in Combating the Scourge of Terrorism;Its Impact on International Trade and Investment: Nigeria as a Case Study”.
KIU Journal of Humanities, Vol. 7 No.3, (2022):129-139
Majekodunmi T. Afolabi, Oluwaseun J. Akintola, Idahosa E. Milicent, Ikubbanni, O.
Oluwaseye and Aidonojie Paul Atagamen. “The causes of the Rising incidence of Terrorism occasioning Deprivation of the Right to Life in Nigeria”, KIU Journal of Humanities, Vol. 7 No. 2, (2022):5-19
Masajuwa U. Florence and Aidonojie Paul Atagamen. “The Challenges of the Plain and Unambiguous Legal Interpretation of some of the Provisions of Nigeria Stamp Duties Act”. Kampala International University Journal of Humanities and Social Sciences, Vol. 6 No. 3, (2020): 23-45.
Mohsen Mehrara and Yazdan Gudarzi Farahani. “The Effect of Tax Evasion and Tax Revenue on Economic Stabilities in OECD Countries”. World Scientific News Vol. 33, (2016): 43-55.
Nangih E., Idatoru A. R. and Kuma L. J.. “Voluntary Assets and Income Declaration Scheme (VAIDS) Implementation in Nigeria: A Case of an Executive Order with Many Faces”.
Journal of Accounting and Financial Management, Vol. 4 No. 6, (2018): 29-41.
Okoye Francis. “The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust”. Journal of Accounting and Taxation, Vol. 11 No. 7, (2019): 24-42.
Oladele O. Olukayode, Aidonojie Paul Atagamen, Uzualu E. James, Ikubanni O. Oluwaseye and Oyedeji I. Adefisayo. “An Empirical Study of Criminalizing Minor Infractions of Tax Laws in Nigeria: The Need for Negotiated Punishments”. KIU Journal of Humanities, Vol. 7 No. 2, (2022): 23-35
Onwuka Okwara Onwuka, Ama Ibiam Obasi, Uche Okoro Orji, and Onyinyechi Patience Ekekwe. “Voluntary Assets and Income Declaration Scheme (VAIDS) and Company Income Tax in Nigeria: A Post-Mortem”. Advances in Social Sciences Research Journal, Vol. 6 No. 10, (2019): 261-273.
Onyeka V. Nosa. “Effect of Tax Evasion and Avoidance on Nigeria Economic Growth”.
European Journal of Business and Management Vol. 8 No. 24, (2016): 13.
Sani Saidu1 and Umar Dauda. “Tax Evasion and Governance Challenges in the Nigeria Informal Sector”. Journal of Finance and Economic Vol. 2 no. 5, (2014): 156-161.
C. Internet
Aelex Nneka “Introduction of the Voluntary Assets and Income Declaration Scheme (VAIDS)” https://www.aelex.com/introduction-of-the-voluntary-assets-and- income-declaration-scheme-vaids/ accessed 24th February 2020.
Mazar Ken “ V ol u n t a r y A s s e t s a n d I n co m e D e cl a r a t i o n S c h e m e ” https://www.mazars.com.ng/Home/News/Latest-News/Voluntary-Assets-and-Income- Declaration-Scheme accessed 24th February 2020
