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Improving the tax dispute resolution process in Nigeria with special attention to the tax appeal tribunal: insights from South Africa with an emphasis on tax courts
The patent problems experienced in Nigeria's tax dispute resolution processes inspired this thesis. The disbanding of specialist tax tribunals by the Nigerian higher courts epitomised the disorder. The South African tax dispute resolution regime was reviewed primarily to identify practices that coul...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2022
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