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Research Article
Vol. 10, Issue 1
A Critical Appraisal of Distress as a Mechanism for Tax Enforcement in Nigeria
The power of distress constitutes one of the mechanisms available to tax authorities for the recovery of unpaid taxes in Nigeria. It provides a relatively less expensive and expeditious means of enforcing tax debts without the delays ordinarily associated with litigation at the Tax Appeal Tribunal and the Courts. However, the extensive powers confe...