Review of the Nigerian Tax System and Administration
Author : Nigeria. Government
Publisher :
Page : 228 pages
File Size : 15,97 MB
Release : 2001
Category :
ISBN :
Author : Nigeria. Government
Publisher :
Page : 228 pages
File Size : 15,97 MB
Release : 2001
Category :
ISBN :
Author :
Publisher :
Page : 228 pages
File Size : 26,2 MB
Release : 2001
Category : Fiscal policy
ISBN :
Author : Ade Ipaye
Publisher :
Page : 377 pages
File Size : 35,51 MB
Release : 2014
Category : Tax administration and procedure
ISBN : 9781910292013
Author : O.A. Somorin
Publisher :
Page : 117 pages
File Size : 40,71 MB
Release : 2015
Category :
ISBN : 9789789492381
This book is a review of the historical and legal development of taxation and tax administration in Nigeria. It chronicles the introduction of a modern system of taxation by the British colonists. Apart from examining the development of tax laws, the book also contains the historical development of the tax system of the central and various regional (and later federal and state) tax authorities.
Author : Bassey Edet Jr
Publisher :
Page : 14 pages
File Size : 35,14 MB
Release : 2020
Category :
ISBN :
Every government is desirous of expanding its tax net, increasing revenue and creating a business ambience that will enhance business growth and enthrall investors. The question of how government policies should be structured to tackle excessive expenses, source for funds to meet these needs and properly manage resources are problems governments always attempt to remedy. For a long time, companies in Nigeria groaned about the underlying issues that troubled the tax system which in turn affected the ease of doing business. The tax laws seemed divorced from the societal changes that were occurring and the government in reaction, started by reviewing its Tax policy and subsequently amended its Tax Laws. This paper assesses how the Nigerian Tax Policy of 2017 has influenced and impacted certain aspects of the Finance Act of 2019, especially in the light of the COVID-19 pandemic. It also addresses issues bordering on the legal status of the policy, multiple taxation and enforcement of the policy. Finally, it canvases arguments for the policy to be rooted in the Constitution; however this is insuperable without the amendment of the Constitution. If done, it's imagined that it will address the issue of the taxing powers including provisions for enforcement and deliberate internalization of taxation principles for the regulation of a healthy economy and achieving an effective tax administration. The author however applauds the reforms certain to impact Nigeria's digital economic climate.
Author :
Publisher : African Books Collective
Page : 400 pages
File Size : 11,51 MB
Release : 2012-12-19
Category : Business & Economics
ISBN : 9788431542
This book discusses the evolution of taxation in Nigeria within the framework of eight broad themes i.e., The Origin and Practice of Fiscal Federalism in Nigeria, The Constitutional Context for Taxation, The Three Eras of Taxation in Nigeria, The Structure and Jurisdiction of Nigerian Tax Authorities, Instruments of Tax Policy, Statutory Developments, Beyond Oil Revenue: The Case for Tax Reform and Making the Nigerian Tax System Globally Competitive.
Author : Ifueko Omoigui Okauru
Publisher : African Books Collective
Page : 610 pages
File Size : 27,87 MB
Release : 2012-12-19
Category : Law
ISBN : 9788431488
In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government. The States Boards of Internal Revenue and the Local Government Revenue Committees perform similar functions at the State and Local Government levels respectively. This book attempts to chronicle the changes that have been taking place within the Federal Inland Revenue Service since 2004 and how these activities have contributed to the reforms in the Nigerian tax system. In terms of value, the book facilitates an understanding of the role played by the Service; its staff and stakeholders in repositioning the Nigerian tax system. It is an essential reference material for everyone that seeks an understanding of the processes that underscore the ongoing changes in the Nigerian tax system.
Author : Tunde Ogunsakin
Publisher : Xlibris Corporation
Page : 98 pages
File Size : 30,95 MB
Release : 2017-03-16
Category : Law
ISBN : 1514464926
This book reviews various taxation methods and history of taxation in Nigeria, most importantly the impact it has on sustainable development in the country. The author skilfully explores Nigerias fiscal relations and revenue allocations with thorough descriptive historical analysis aimed to bridge the gap on similar titles in circulation. Backed with empirical data, his emphasis hinge on Colonial Era and the introduction of taxation in Nigeria. The Raisman Fiscal Commissions recommendation of 1958 was critically appraised in tandem with resource distribution/allocation in Nigeria. Readers will be riveted with the authors style and the information shared in the book.
Author : Oluwole Akanle
Publisher :
Page : 387 pages
File Size : 22,30 MB
Release : 1991
Category : Tax administration and procedure
ISBN :
Author : Osita Aguolu
Publisher :
Page : 424 pages
File Size : 31,60 MB
Release : 1999
Category : Business & Economics
ISBN :