Abuse of Rights Doctrine: A Contending but not Contentious Doctrine in the Contemporary Nigerian Tax Jurisprudence

Abstract

This paper examines the doctrine of abuse of rights in tax jurisprudence. The paper highlights the applicability of the doctrine to the Nigerian situation and concludes that, though the importance of the application of this doctrine could not be overemphasized but the doctrine should rarely be used once a taxpayer genuinely planned his liability through acceptable ways of tax avoidance.