A comprehensive tax history of Nigeria / [edited by Ifueko Omoigui Okauru].

Format:

Book

Contributor:

Okauru, Ifueko Omoigui.

Nigeria. Federal Inland Revenue Service.

Language:

English

Subjects (All):

Income tax--Nigeria.

Income tax.

Business enterprises--Taxation--Nigeria.

Business enterprises.

Taxation--Nigeria.

Taxation.

Physical Description:

1 online resource (400 p.)

Edition:

1st ed.

Place of Publication:

Ibadan, Nigeria : Safari Books, 2012.

Language Note:

English

Summary:

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.

Contents:

""Cover ""; ""Title page ""; ""Copyright page ""; ""Contents ""; ""Foreword""; ""Preface""; ""Acknowledgements""; ""CHAPTER ONE - THE ORIGIN AND PRACTICE OF FISCAL FEDERALISM IN NIGERIA ""; ""CHAPTER TWO - THE CONSTITUTIONAL CONTEXT FOR TAXATION""; ""CHAPTER THREE - THE THREE ERAS OF TAXATION IN NIGERIA ""; ""CHAPTER FOUR - THE STRUCTURE AND JURISDICTION OF NIGERIAN TAX AUTHORITIES""; ""CHAPTER FIVE - STATUTORY DEVELOPMENTS""; ""CHAPTER SIX - INSTRUMENTS OF TAX POLICY""; ""CHAPTER SEVEN - BEYOND OIL REVENUE: THE CASE FOR TAX REFORM""

""CHAPTER EIGHT - MAKING THE NIGERIAN TAX SYSTEM GLOBALLY COMPETITIVE""""INDEX""; ""Back cover ""

Notes:

"A publication of the Federal Inland Revenue Service."

Includes index.

Includes bibliographical references and index.

Description based on online resource; title from title page (ebrary, viewed September 06, 2013).

ISBN:

9789788431541

9788431542

OCLC:

856870079