Browsing by Subject "Tax Administration"
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The Province of (Substantive) Legitimate Expectation in Nigeria's Tax Administration: A Law and Policy Evaluation
(2020-09-01)The interplay between tax administration and legitimate expectation has been the subject of debate and scholarship in many jurisdictions. Questions around how much discretion tax authorities should be allowed and whether ... -
Settlement, Compromise, and Forgiveness in Canadian Income Tax Law
(2013-09-03)This thesis looks at legal mechanisms allowing the non-collection of tax debts in the tax systems of Canada and the United States. The goal is to shed light on the choices made in Canada’s tax collection system by juxtaposing ...