Abstract

Tax is a product of statute that encapsulates a wide range of fiscal initiatives and policies of government. To combine all tax objects effectively in a manner that legislative intentions are clearly communicated to the taxpayers, the statutory language of tax law needs to be effective in setting out tax bases, tax liability; assessment and enforcement procedures in styles devoid of ambiguity and equivocation. However, the ancient drafting techniques employed in drafting Nigerian tax laws make them verbose and inelegant. Using doctrinal methods, this paper critically assessed the nature of Nigerian tax legislations and found that complexity of language and its usage, deficient draftsmanship, neglect of judicial precedent and disregard for constitutional reality are causes of ambiguity and uncertainty in Nigerian tax laws. The paper thus suggests a reduction of multiple provisos, avoidance of unnecessary duplication of legislation and adherence to judicial precedents among others as panacea for reduction of ambiguity in Nigerian tax laws.

Key Words: Legislative Languages, Effective Communication, Judicial    Precedent, Legislative Drafting, Ambiguity

^JCMRJournal of Communication and Media Research, Vol. 7, No. 2, October 2015, 37 – 48 

©Delmas Communications Ltd.

About the author

*Dr. Kareem Adeyimika Adedokun, Ph.D. is a Lecturer in the Department of Law, College of Humanities, Management and Social Sciences, Kwara State University, Malete, Kwara State, Nigeria.

Full Article

Words: 6,120; Pages: 12