Assessing Prevailing Trends in the Intersection of Alternative Dispute Resolution and Taxation in Nigeria’s Domestic and International Landscape

Abstract

This paper assesses the current trends in the tax space with particular focus on the growing relevance of Alternative Dispute Resolution. The TaxADR roundtable and the law reforms of June 2025 are events which take the centre stage of the discourse in this paper. The paper considers taxation as a tool for economic development and undertakes a doctrinal study on taxation, ADR, tribunals and administrative recourse. It further analyses taxation and ADR on the international and domestic front concerning Nigeria. The domestic considerations highlight the tax law reforms, institutions established under the new laws and categories of domestic tax disputes while the international considerations include a discourse on types of international tax disputes and dispute resolution procedures such as Mutual Agreement Procedures and Arbitration. It further steps out of jurisdiction to consider the use of ADR in resolving tax disputes in selected jurisdictions, i.e. Australia, the United Kingdom and Kenya. The conclusion harbours a considered opinion regarding the call for further integration of ADR into tax dispute resolutions and recommendations.