Nigerian Taxation : Law, Practice and Procedures Simplified /
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| Author / Creator: | Olokooba, Saka Muhammed, author. |
|---|---|
| Imprint: | Singapore : Springer, [2019] ©2019 |
| Description: | 1 online resource |
| Language: | English |
| Subject: | |
| Format: | E-Resource Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/12455837 |
Table of Contents:
- 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
- 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
- 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
- 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
- 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