Evolution of Nigerian Tax Laws : an Overview

Evolution of Nigerian Tax Laws : an Overview PDF Author: O.A. Somorin
Publisher:
ISBN: 9789789492404
Category :
Languages : en
Pages : 112

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Book Description
The book begins with the ABC of legal drafting in order to guide the drafting of future tax legislation in Nigeria. The author traces the evolutionary trend of the current Nigerian tax legislation.

Evolution of Nigerian Tax Laws : an Overview

Evolution of Nigerian Tax Laws : an Overview PDF Author: O.A. Somorin
Publisher:
ISBN: 9789789492404
Category :
Languages : en
Pages : 112

Get Book Here

Book Description
The book begins with the ABC of legal drafting in order to guide the drafting of future tax legislation in Nigeria. The author traces the evolutionary trend of the current Nigerian tax legislation.

Comprehensive Tax History of Nigeria

Comprehensive Tax History of Nigeria PDF Author: Ifueko Omoigui Okauru
Publisher: African Books Collective
ISBN: 9784877643
Category : Business & Economics
Languages : en
Pages : 400

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Book Description
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.

Highlights of Historical Developments of Nigerian Tax System

Highlights of Historical Developments of Nigerian Tax System PDF Author: O.A. Somorin
Publisher:
ISBN: 9789789492381
Category :
Languages : en
Pages : 117

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Book Description
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.

Taxing Africa

Taxing Africa PDF Author: Mick Moore
Publisher: Bloomsbury Publishing
ISBN: 1783604557
Category : Business & Economics
Languages : en
Pages : 289

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Book Description
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.

Taxing Wages 2021

Taxing Wages 2021 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651

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Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Tax Morale What Drives People and Businesses to Pay Tax?

Tax Morale What Drives People and Businesses to Pay Tax? PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264755020
Category :
Languages : en
Pages : 68

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Book Description
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.

Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria

Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria PDF Author: Ifueko Omoigui Okauru
Publisher: African Books Collective
ISBN: 9784877651
Category : Business & Economics
Languages : en
Pages : 610

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Book Description
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. Chapters include tax policy, tax legislation, judicial processes, modernisation, compliance and enforcement, taxpayer services and delivery standard, entenching a strong ethical code, capacity building, asset management, security and safety management, cooperation and collaboration, international involvement, and tax treaty network and transfer pricing.

Crossing African Borders

Crossing African Borders PDF Author: Collectif
Publisher: Centro de Estudos Internacionais
ISBN: 9898862483
Category : Social Science
Languages : en
Pages : 146

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Book Description
This publication is one of the results of a conference organised in Lisbon in 2011 on the theme of African borders and their relationships with migration and mobility. The selected papers are a sample of the diverse perspectives on the general theme presented at the meeting. The African Borderlands Research Network (ABORNE) promoted this event, allowing a substantial number of its members to exchange results of ongoing and long-term research. The Fundação para a Ciência e a Tecnologia (Portugal) funded the research project Borders and Identity in Africa (PTDC/AFR/098339/2008) which prepared this publication.

Business Guide to Understand Nigeria’s Tax System

Business Guide to Understand Nigeria’s Tax System PDF Author: FCA Remi Oyekola
Publisher: Dorrance Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 479

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Book Description
About the Book Business Guide to Understand Nigeria’s Tax System is a comprehensive exploration of taxation in Nigeria. The text includes details about the tax system, assessment of tax, collection of tax, and the tax resolution system for both individuals and corporate entities. Each of the text’s seventeen chapters includes detailed subsections that are easy for the reader to follow. This book was written by Remi Oyekola, who has been practicing auditing, accounting, taxation, and general advisory for over thirty years. About the Author FCA Remi Oyekola is a chartered accountant and a forensic accountant of the Institute of Chartered Accountants of Nigeria. He graduated with both a bachelor degree and a master degree in accounting from the University of Lagos. He worked for several years at Ernst & Young in Nigeria before he resigned to set up his accounting firm in April 2002. The Firm, at present, has in its employment over thirty staff members, ten of which are qualified accountants. Remi is married to ‘Nike Ejiwumi, his wife of nearly thirty years, and they have been blessed with three children who are all post-graduate students at different American universities.

Nigerian History, Politics and Affairs

Nigerian History, Politics and Affairs PDF Author: Adiele Eberechukwu Afigbo
Publisher: Africa World Press
ISBN: 9781592213245
Category : Nigeria
Languages : en
Pages : 736

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Book Description
These essays attempt to focus the light of history,on Nigeria, Nigerians and their contemporary,condition. The root idea here is that fundamental,to all historical works - that when the mind,interacts with the past, the result is something,like a torchlight whose beam is focused on the,present, thus enabling us to achieve a better,understanding of the problems which face us.,Afigbo has probed deep into Nigeria's pastbringing out all the facets, all the elements and,all the issues that are necessary to improve the,present.