| Document Type
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BL
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| Record Number
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891597
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| Main Entry
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Olokooba, Saka Muhammed
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| Title & Author
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Nigerian Taxation : : Law, Practice and Procedures Simplified /\ Saka Muhammed Olokooba.
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| Publication Statement
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Singapore :: Springer,, [2019]
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, ©2019
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| Page. NO
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1 online resource
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| ISBN
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9789811326073
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: 9789811326080
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: 981132607X
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: 9811326088
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9789811326066
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9811326061
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Intro; Foreword I; Foreword II; Preface; Acknowledgements; Contents; About the Author; Abbreviations; Non-English Words; Table of Cases; Table of Statutes; Law and Theories: "What" "Who" and Tax Categorisation; 1 The "What" and "Who" in Taxation; Introduction; Examining the "What's" of Tax; Nigerian Author's Definition of Tax; Foreign Author's Definitions; Reference Books Definitions; What are the Essential Characteristics/Features of a Tax?; What are Taxes Used for?; Who Levies Tax?; Who Pays Tax?; Who Collects Tax?; Tax as Against Other Payments Examined; Summary of This Chapter; Conclusion
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National Council of StatesNational Economic Council; Federal Executive Council in General and the Federal Ministries of Finance, Education and Information in Particular; National Assembly; Judiciary; Roles and Responsibilities of Stakeholders at the State Level; State Governors; State Executive Council in General and the Ministries of Finance, Education and Information in Particular; State House of Assembly; Judiciary in the State; Roles and Responsibilities of Stakeholders at the Local Government Level; Local Government Chairmen; Local Government Councils
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Relevant Authorities and References for Further Reading4 Practitioners and Stakeholders in the Nigerian Tax Policy Making; Introduction; Tax as a Profession; Who is a Tax Practitioner?; The Stakeholders in the Nigerian Tax Policy Making; Who are Stakeholders; Constitution of the Executive Arms; Legislative Arm; Judiciary; The General Conduct, Roles and Responsibilities of Stakeholders in the Nigerian Tax Policy Making; Specific Roles and Responsibilities of the Stakeholders in the Nigerian Tax Policy Making; Roles and Responsibilities of the Stakeholders at the Federal Level; Presidency
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Roles and Responsibilities of Other Stakeholders in the Nigerian Tax Policy MakingTax Authorities; Joint Tax Board; Taxpayers; Professional Bodies, Tax Consultants and Practitioners; Taxmen and Tax Collectors; Relationship Between Tax Stakeholders in Nigeria; Summary of This Chapter; Conclusion; Self-assessment Exercise; Relevant Authorities and References for Further Reading Cases; Law and Theories: Rights and Obligations in Taxation; 5 Taxpayers Rights and Obligations Under the Nigerian Tax Charter; Introduction; Who is a Taxpayer?; Overview of Rights in Taxation; The Taxpayers' Rights
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Self-assessment ExerciseRelevant Authorities and References for Further Reading; 2 Tax Categorisation; Introduction; Identification of Tax Using Income Theory; Identification of Tax Using Incidence Theory; Self-assessment Exercise; Summary of This Chapter; Conclusion; Relevant Authorities and References for Further Reading; Law and Theories: The Nigerian Tax Laws, Practitioners and Stakeholders; 3 The Nigerian Tax Laws; Introduction; Categories of Nigerian Tax Law; The Law Regulating Companies Taxation in Nigeria; Summary of This Chapter; Conclusion; Self-assessment Exercise
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| Abstract
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This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws. The book begins by discussing the central issue of Islamic taxation and its legality under Nigerian law. Divided into four main sections, the book was designed for simplicity, and uses language that is accessible for all tax stakeholders.
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| Subject
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Taxation-- Law and legislation-- Nigeria.
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| Subject
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Taxation-- Nigeria.
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LAW-- Military.
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| Subject
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Taxation-- Law and legislation.
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| Subject
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Taxation.
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| Subject
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Nigeria.
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| Dewey Classification
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343.66904
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| LC Classification
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KTA2790
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