Due Process and Taxpayer Protection in Nigerian Tax Administration: Implications for Corporate and Commercial Transactions.

Authors: Chineze Hildagard Desmond-Ihekaire, Ph.D, FCArb.

Affiliation: Department of Public and Private Law, Faculty of Law, Federal University Otuoke, Bayelsa State, Nigeria.

Corresponding Author: [email protected]

June 14, 2026

SIAR-Global Journal of Social Sciences & Legal Review

Zenodo DOI: 10.5281/zenodo.20690568

Crossref DOI: 10.66694/siar.gjsslr2026009

Due Process and Taxpayer Protection in Nigerian Tax Administration: Implications for Corporate and Commercial Transactions.

Review Article Social Sciences

Abstract

Due process and taxpayer protection have become increasingly important within Nigerian tax administration following the introduction of the 2025 tax reforms. Some of the challenges that necessitated the reforms were to harmonize and modernize Nigeria’s tax system including the multiplicity of taxes, arbitrary enforcement practices, weak institutional capacity and inadequate taxpayer protection. The methodological approach adopted was doctrinal legal research. The results showed that reforms improved taxpayer protection through harmonized procedures, digital tax systems, more dispute resolution options and the establishment of the Tax Ombud. However, the effective implementation of due process within Nigeria's tax administration continues to be hindered by corruption, aggressive tax enforcement, tax evasion, limited taxpayer awareness, poor implementation mechanisms and slow tax dispute resolution. The paper concluded that for a fair and efficient tax administration system in Nigeria, effective implementation, accountability and institutional strengthening are required. It was recommended that tax authorities should strengthen institutional capacity, ensure strict compliance with constitutional safeguards, intensify taxpayer education and promote transparent tax compliance practices in corporate and commercial transactions

Keywords

Due Process, Taxpayer Protection, Tax Administration, Fair Hearing, Taxpayer Rights, Tax Enforcement.

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Chineze Hildagard Desmond-Ihekaire, Ph.D, FCArb. (2026). Due Process and Taxpayer Protection in Nigerian Tax Administration: Implications for Corporate and Commercial Transactions.. SIAR-Global Journal of Social Sciences & Legal Review, Vol. 2, No. 1. DOI: 10.5281/zenodo.20690568

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Due Process and Taxpayer Protection in Nigerian Tax Administration: Implications for Corporate and Commercial Transactions.

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SIAR-Global Journal of Social Sciences & Legal Review