The use of experts in the review of tax cases is recognized globally. Nigeria appears to appreciate the importance of this practice. However, several previous attempts to establish tax courts or tribunals have been frustrated due to a lack of constitutional support. In the search for a better model for Nigeria, this article examines the US and Canadian experiences of using specialized tax courts or tribunals to see what lessons Nigeria could learn. The two north American experiments justify the use of tax courts as better alternatives to what Nigeria currently has. In particular, the Canadian experience appears to be more suited to the Nigerian context. Therefore, it is argued that Nigeria's 1999 Constitution should be amended to establish a Tax Court of Nigeria, which should be recognized as a superior court of record.

在税务案例审查中使用专家已得到全球认可。尼日利亚似乎赞赏这种做法的重要性。但是，由于缺乏宪法支持，以前建立税务法院或法庭的几次尝试都受到了挫败。在寻找更好的尼日利亚模式时，本文考察了美国和加拿大使用专门税务法院或法庭来了解尼日利亚可以学习的经验的经验。北美的两个实验证明了使用税收法庭作为尼日利亚目前的更好选择。特别是，加拿大的经验似乎更适合尼日利亚的情况。因此，有人认为应该修改尼日利亚的《 1999年宪法》，以建立尼日利亚的税务法院，该法院应被公认为是最高记录法院。