Pros and Cons of Integrating ADR Into Management of Tax Dispute
By Chief J. Akingbola Akinola (SAN) Tax disputes are unavoidable in taxation. Tax disputes between a taxpayer and a tax authority may arise from tax assessment, tax declaration, audit and collection. Dispute inhibits efficiency in tax collection, and impairs the relationship between the tax payer and the tax authority.Litigation which is the traditional mode of…