
"IN A TAXING ACT, ONE HAS TO LOOK MERELY AT WHAT IS CLEARLY SAID. THERE IS NO ROOM FOR ANY INTENDMENT": A CRITICAL APPRAISAL OF STRICT CONSTRUCTIONISM OF TAXING ACT; NIGERIA IN PURVIEW.
Author(s) -
E.O. JOHNSON
Publication year - 2021
Publication title -
zenodo (cern european organization for nuclear research)
Language(s) - English
DOI - 10.5281/zenodo.5981944
Subject(s) - critical appraisal , strict constructionism , law and economics , political science , law , epistemology , economics , philosophy , medicine , alternative medicine , pathology