Cases and Materials on Nigerian Taxation

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.

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.

Table of Contents:

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 II TAX ADMINISTRATION
7. Tax Administration

Part III 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