Indonesian Journal of Law and Economics Review
Vol 20 No 1 (2025): February (in progress)
Tax Accounting

Tax Compliance Challenges Among Legal Practitioners in Nigeria


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  • Moses O. Omozue*
Moses O. Omozue
Lecturer, Faculty of Law, Delta State University, Oleh Campus, Nigeria *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v20i1.1283
Published February 4, 2025
Keywords
  • Taxation,
  • Legal Practitioners,
  • Compliance,
  • Nigerian Tax Law,
  • Fiscal Responsibility
How to Cite
Omozue, M. O. (2025). Tax Compliance Challenges Among Legal Practitioners in Nigeria. Indonesian Journal of Law and Economics Review, 20(1), 10.21070/ijler.v20i1.1283. https://doi.org/10.21070/ijler.v20i1.1283

Copyright (c) 2025 Moses O. Omozue (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

General Background: Taxation is a fundamental obligation for all income-generating individuals, including legal practitioners in Nigeria. Compliance with tax laws ensures national revenue generation and economic stability. Specific Background: Despite clear tax laws, debates persist on whether legal practitioners should be taxed as business entities, leading to compliance challenges. Knowledge Gap: Limited research exists on the specific tax liabilities of Nigerian lawyers and the implications of non-compliance. Aims: This study examines the tax framework for legal practitioners, identifies compliance challenges, and explores the consequences of tax evasion. Results: Lawyers are subject to multiple tax obligations, including Personal Income Tax, Value Added Tax, and Capital Gains Tax. Non-compliance leads to legal penalties and financial liabilities, while many legal practitioners remain unaware of tax reliefs and deductions. Novelty: This study provides a structured analysis of lawyers' taxation, highlighting gaps in compliance and awareness. Implications: Enhancing tax compliance through awareness campaigns and policy reforms can improve government revenue and foster fiscal responsibility among legal practitioners.

Highlights:

  • Mandatory Taxation: Lawyers in Nigeria are legally required to pay various taxes, including Personal Income Tax and VAT.
  • Compliance Challenges: Many legal practitioners struggle with tax compliance due to unclear regulations and lack of awareness of tax reliefs.
  • Legal Consequences: Non-compliance leads to penalties, financial liabilities, and reputational risks within the legal profession.

Keywords: Taxation, Legal Practitioners, Compliance, Nigerian Tax Law, Fiscal Responsibility

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