INVESTIGATING TAX CRIMES AND PROTECTION OF HUMAN RIGHTS IN NIGERIA

Abstract

Enforcement is a fundamental imperative of a good tax system as it constitutes a benchmark for measuring the standard for effective tax administration. It encapsulates surveillance, search and seizure among others. The two concepts are valuable in the detection of tax crimes. The essentiality of the duo in tax enforcement and the fact that their operations may interfere with human rights of tax payers recognized by the Constitution make them attractive to scholarly scrutiny. Therefore, this paper analyzes their legal frameworks and nature within the context of the constitutional jurisprudence with the view to finding out the available safeguards to them. The paper finds that the absolute nature of section 37 of the Nigerian 1999 Constitution as amended creates a general right of immunity for surveillance against the collective rights of the public. Therefore, it recommends a proviso to the section to accommodate lawful justification for surveillance. It further suggests the need for effective safeguards to be imposed by law as against mere administrative policy.