About The Author,  Ade  Ipaye : Nigerian Tax Law & Administration, a critical review

Ade Ipaye is currently the Attorney-General and Commissioner for Justice, Lagos State. For several years, he taught Revenue Law and Tax Administration at the Department of Commercial and Industrial Law, Faculty of Law, University of Lagos. He joined Lagos State Government in June 2001, as Special Assistant to the Governor, working directly with the Attorney-General and Commissioner for Justice. Ade was a member of the team that achieved the much renowned overhaul of Lagos State’s revenue machinery. By the time Governor Babatunde Raji Fashola, SAN, took over in 2007, Ade was appointed to the State Executive Council as Special Adviser to the Governor on Taxation and Revenue (2007 to 2011). This was the period during which several legislative and administrative reforms were implemented, including the autonomy of the State’s Internal Revenue Service and the establishment of the Revenue Complaints & Information Unit,  among other things. Ade has published many frequently cited papers on taxation and other topical legal issues in local and international journals. He has also appeared as counsel in most of the landmark constitutional and revenue cases decided by superior courts in Nigeria, including the Supreme Court in the last 10 years.

About The Author, Mr. Olugbenga Obatola  : Nigerian Tax Law & Administration, a critical review

Mr. Olugbenga Obatola is a Fellow of the Chartered Institute of Taxation of Nigeria (CITN). He became a Chartered Tax Administrator in May 2006 and was decorated as the best graduating student in the CITN final examinations of October 2005, winning several prizes. Mr. Obatola is also a Chartered Accountant, having passed the Institute of Chartered Accountants of Nigeria (ICAN) professional final examinations in May 2009. Mr. Obatola is an Examiner and Assessor with the CITN and a lead part-time lecturer in Taxation and Business Communications and Research Methodology (BCRM) at Protrac Associates, a leading ICAN training centre in Lagos State. He is also the Vice Chairman of Ikorodu District Society of the CITN. He loves reading, writing and imparting knowledge, especially in the areas of finance, business management and taxation. He is a motivational speaker of repute and has served as a facilitator at many seminars, symposia and academic programmes. He is currently a Tax Station Manager with Lagos State Internal Revenue Service.


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