Recognition of the Rights of Taxpayers and Its Implications
With the thesis that taxpayers have rights akin to human rights, this article evaluate specific powers, policies and processes (the tax refund process, the pay-before-argument rule, the power of substitution and the exchange of information) of the Federal Inland Revenue Service (FIRS) of Nigeria against the backdrop of the thematic rights (the right to property, life and privacy and confidentiality) enshrined in the Constitution of the Federal Republic of Nigeria 1999 (CFRN). The subsequent analysis revealed that the tax refund process and the pay-before-argument rule infringes on the right to property; and that the power of substitution infringes on the right to life while exchange of information does not infringe on the right to privacy and confidentiality guaranteed by the CFRN. It concludes that the recognition of these rights as applicable in the context of tax administration has implications that would impact positively on tax compliance, revenue and the development of Nigeria