Although the Administrative Procedure Act (APA) in theory regulates government policymaking, the agency that is both among the oldest and, as the financial crisis has revealed, one of the most important, does not play by its rules. The Treasury Department is rarely sued for its administrative...

In recent times, there has been an unprecedented improvement in revenue collection in Nigeria. This is not unconnected with the Federal Government's aggressive tax reform policy, which is geared towards plugging loopholes that allow tax avoidance and tax evasion to take place and encouraging...

This review of developments in New Zealand administrative law covers the period from mid 2016 to mid 2019. The developments I have selected for discussion concern Bill of Rights methodology; heightened scrutiny reasonableness review; substantive legitimate expectations; a duty of consistency;...

There is no doubt that tax administration is a complex matter. It is institutionalised by a governance framework which is strongly influenced by legal traditions, state governance approaches, historical developments, and norms and values of society. While there are many common aspects of...