EIRP Proceedings (Jun 2022)
A Legal Analysis of the Doctrine of Legitimate Expectation in Tax Disputes in Nigeria and Uganda
Abstract
Tax law has an unenviable reputation for complexity and frequent changes in the law. Investors and individual taxpayers are interested in knowing the tax consequences of their pending and contemplated transactions. Both investors and individual tax payers rely on the representations, past practices and promises of the relevant revenue authorities. Reliance on the representations and promises of the revenue authority affords the taxpayers some legitimate expectation. Using doctrinal method, the article examines the extent to which the doctrine of legitimate expectation of taxpayers are protected in Nigeria and Uganda. It is noted that Uganda has a more robust legal regime for protecting the legitimate expectation of taxpayers than Nigeria. In this regard, it is submitted that Nigeria policymakers should consider adopting Uganda’s model and approach to issues relating to the legitimate expectation of tax payers in taxation disputes.
