Analysis of the Constitutionality, Practicability, and Enforceability of Tax Regulations Against Religious Organizations in Nigeria

Public debate on whether the income of the religious organizations in Nigeria is tax exempt increasingly made the news headlines in the last decade. The debate is of significance because of the religiosity of most Nigerians. However, as sensitive as this debate is, there has been little or no legal...

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Bibliographic Details
Main Author: Akinloye, Idowu A. (Author)
Format: Electronic Article
Language:English
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Published: Oxford University Press [2020]
In: A journal of church and state
Year: 2020, Volume: 62, Issue: 4, Pages: 690-712
Standardized Subjects / Keyword chains:B Religious institution / Tax law / Nigeria
IxTheo Classification:KBN Sub-Saharan Africa
SA Church law; state-church law
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Summary:Public debate on whether the income of the religious organizations in Nigeria is tax exempt increasingly made the news headlines in the last decade. The debate is of significance because of the religiosity of most Nigerians. However, as sensitive as this debate is, there has been little or no legal academic discourse on it. The debate has been much influenced by public commentators who argue that religious organizations should pay tax on their income because most of them have left their religious and altruistic objectives to engage in businesses. These commentators further argue that most religious leaders display...
ISSN:2040-4867
Contains:Enthalten in: A journal of church and state
Persistent identifiers:DOI: 10.1093/jcs/csz082