Cases and Materials on Nigerian Taxation by Muhammed Taofeeq Abdulrazaq provides a collection of materials on Nigerian taxation. The work comprises updated materials earlier published in various volumes of the Nigerian Tax Notes, tax regulations, information circulars and judicial decisions.
The book is divided into five parts. First part deals with the National Tax Policy of Nigeria. Second part deals with Tax Administration in Nigeria. The third part deals with Interpretation of Tax Statutes in Nigeria and the fourth part deals with Tax Avoidance and Evasion. The fifth part is devoted to Tax Regulations.
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The book will prove to be useful for university law students and those studying for professional examinations in taxation, accountancy, banking, insurance, administration, management, local government studies, legal executive and paralegal studies and many other professional courses. Tax practitioners and tax administrators will find it as a useful and ready source of material in their work.
Part I NATIONAL TAX POLICY 1. National Tax Policy 2. Role of Stakeholders in the Nigerian Tax System 3. Taxation as a Tool for Wealth Creation and Employment 4. Tax Administration 5. Fiscal Dispute Resolution (Appeal) Mechanisms 6. Institutionalising Tax Culture in Nigeria
Part I I TAX ADMINISTRATION 7. Tax Administration
Part I I I INTERPRETATION 8. Interpretation of Tax Statutes
Part IV TAX AVOIDANCE AND EVASION 9. Tax Avoidance and Evasion
Part V TAX REGULATIONS 10. Employment Taxation 11. Taxation of Trade 12. Pensions 13. Capital Gains Tax 14. Companies Income Tax 15. Charities, Trust and Estates Income 16. Petroleum Profits Tax 17. Stamp Duties 18. Value Added Tax 19. States and Local Government Taxation 20. International Taxation