PROBLEMS BEDEVILING COMPARATIVE TAX LAWS: THE WAY FORWARD

Abstract

Comparative tax law has assumed heightened significance in contemporary legal scholarship as states increasingly seek to harmonise fiscal frameworks in response to global economic integration. Despite shared common-law traditions, notable disparities persist in the design, administration and interpretation of tax laws across jurisdictions. The paper interrogates recurrent problems in tax legislation and administration, including statutory ambiguity, administrative inefficiencies, judicial inconsistency and the pervasive challenges of tax avoidance and evasion. Using doctrinal research methodology and drawing primary sources from statutes, case law and constitutional instruments as well as secondary materials such as academic commentaries, policy reports and comparative analyses, the paper evaluates the extent to which interpretative doctrines and administrative practices influence the effectiveness of tax governance in each jurisdiction. The paper further examines how courts in the three legal systems have approached the interpretation of taxing statutes, particularly concerning strict construction, purposive reasoning and anti-avoidance principles. The comparative inquiry demonstrates that while the United Kingdom exhibits relatively stable jurisprudence supported by a sophisticated administrative apparatus, Nigeria and South Africa continue to grapple with fragmented legislation, institutional weaknesses and inconsistent judicial approaches that undermine coherence and predictability in tax adjudication. The findings reveal that structural deficiencies in legislative drafting, coupled with limited administrative capacity and inconsistent interpretative practices, pose significant obstacles to achieving tax equity and fiscal justice. The paper argues that meaningful reform requires a harmonised statutory drafting approach, enhanced judicial training in tax adjudication, institutional strengthening of tax authorities and improved transnational cooperation aimed at combating avoidance and ensuring compliance. It further recommends the codification of taxpayer rights across jurisdictions to promote transparency, accountability and public trust in the tax system. By situating these issues within a comparative framework, the study contributes to the development of a more coherent and responsive body of tax jurisprudence capable of addressing contemporary fiscal challenges.