The judicial interpretation of the Associated Gas Re-injection Act (Nigeria) with regard to the legality of tax deductions, which are based on the payment of gas flaring fees or penalties, illustrates some of the inconsistencies between the legality of tax action under the literal terms of the statute and the purpose of the statute to achieve a desired ethical environmental conduct. This article will examine the context and cases of gas flaring fees and their interpretation for tax purposes, and will highlight the potential role of judicial interpretation which could take into account contextual factors, through purposive interpretation. The fees for flaring gas and its assessment for tax liabilities are an exemplar of potential contradictions that present a challenge for legal interpretation and (ir)responsible action. The use of relevant interpretation approaches may help deal with issues that arise from contradictory overlaps – even if these approaches may themselves be subject to dispute. The paper suggests a purposive two-step test that takes into account the specific purposes of the legislation and the general context of gas flaring and corporate responsibilities.

《联合天然气回注法》（尼日利亚）关于基于支付天然气燃烧费用或罚款的税收减免的合法性的司法解释说明了字面意义上的税收行动的合法性之间的一些不一致。法规的条款和法规的目的是实现理想的道德环境行为。本文将研究天然气燃烧费的背景和案例及其税收解释，并将通过有目的的解释强调司法解释的潜在作用，该解释可以考虑背景因素。燃烧气体的费用及其对税收负债的评估是潜在矛盾的一个例子，对法律解释和（非）负责任的行动提出了挑战。使用相关的解释方法可能有助于处理由相互矛盾的重叠引起的问题——即使这些方法本身可能会引起争议。该文件建议进行有目的的两步测试，该测试考虑到立法的具体目的以及天然气燃烧和公司责任的一般背景。