This chapter notes that technological advancement over the years has changed the way people interact and do business. Thus, in tax administration, there has been a shift from manual processes to automated electronic tax systems. A consequence of this is that taxation is now exposed to the challenges of cybercrimes; a situation that was not contemplated by existing tax laws. The chapter identifies the ways electronic taxation can be protected and sustained by the Cybercrimes Act and that the provisions of tax laws are inadequate to sustain electronic taxation in Nigeria. It recommends that relevant tax laws should be amended and read together with the Cybercrimes Act.
Most traditional criminal laws in Nigeria are not in tandem with situations where a computer is either used as a tool or
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