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.
Lawyering with Integrity is presented as a collection of essays in appreciation of the profound contributions of a Nigerian agent of change in legal education and the profession, Professor Ernest Ojukwu, SAN. Ernest or "Teacher" as he is fondly called is renowned as a great law teacher, and more specifically for legal education reforms, and institutionalization of clinical legal education, ethics and professional integrity advocacy. This Teacher's illustrious work has thrown him into limelight in the international legal education community. He is a great law teacher, lawyer and administrator, elevated to the revered rank of Senior Advocate of Nigeria in 2014 in recognition of his contributions to legal academics in Nigeria. As the title suggests, the subject of this collection has carried on with integrity, and demonstrating and preaching values, especially integrity. He is our model of lawyering with integrity as endorsed by most contributors here.
This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.
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.
This book reviews various taxation methods and history of taxation in Nigeria, most importantly the impact it has on sustainable development in the country. The author skilfully explores Nigerias fiscal relations and revenue allocations with thorough descriptive historical analysis aimed to bridge the gap on similar titles in circulation. Backed with empirical data, his emphasis hinge on Colonial Era and the introduction of taxation in Nigeria. The Raisman Fiscal Commissions recommendation of 1958 was critically appraised in tandem with resource distribution/allocation in Nigeria. Readers will be riveted with the authors style and the information shared in the book.
Religion, History, and Politics in Nigeria is concerned with the problematic nature of religion and politics in Nigerian history. The book provides a lively and straightforward treatment of the relationship among religion, politics, and history in Nigeria, and how it affects public life today. By adopting various cultural, historical, political, and sociological perspectives, the text's contributors provide an excellent introduction to the volatile mix of religion and politics in Nigerian history, as well as a range of strategic choices open to religious adherents. The complexity of the relationship among religion, history, and politics is organized around four themes: indigenous values and the influence of Islam and Christianity, colonialism and religious transformation, the religious landscape of the post-colonial period, and the rise of evangelism and fundamentalism. The volume provides an insightful guide to contemporary history, contemporary religion, and contemporary politics, enabling the reader to reach informed and balanced judgments about the role in religion in Nigerian history and politics. This opens the door for serious examination and debate, and will be excellent for use by the general reader and in political science, history, and religion courses.
This collection of original essays examines different aspects of historical experience in Nigeria and the adjacent regions from the beginning of agricultural communities about 6,000 B.C. to the eve of colonial rule in the mid-nineteenth century. The volume is the first comprehensive book on the different approaches and themes in Nigeria's pre-colonial history, and it is informed throughout by inter-disciplinary approaches that integrate archaeological data with oral historical narratives, historical ethnography, material culture, and documentary sources. The volume opens with an introduction that problematizes the pre-colonial historiography in Nigeria, situates each chapter in critical historiographic contexts, and identifies pathways for further studies. The introduction is followed by twenty-two chapters addressing a wide range of topics, including regional and inter-group interactions, ethnicity and identity, gender relations, state formation and sociopolitical development, urbanization, migrations, institutional and technological innovations, the intersections of commerce and religion and their impacts on the integration of pre-colonial societies into the Islamic World System, the Atlantic Slave Trade and its impacts, and the prelude to the British colonial conquest. This is the third of the festschrifts to honor and celebrate the achievements of Professor Toyin Falola. Distinguished scholar, teacher, author/editor of over 50 books, and author of hundreds of articles, chapters, and reviews, Professor Falola is certainly the most prolific historian of Africa ever, and arguably the most versatile. The political economy and socio-economic dimensions of his works on pre-colonial Nigeria inform the analytical and thematic approaches of this volume. In so doing, these essays critically celebrate Toyin Falola's contributions to the historiography of Nigeria, and open up new imprints of Nigeria's past.
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.
Introduction. Nigerian Connections -- Palm Wine, Amos Tutuola, and a Literary Gatekeeper -- Bahia-Lagos-Ouidah: Mariana's Story -- Igbo Life, Past and Present: Three Views -- Inland, Upriver with the Empire: Borrioboola-Gha -- The City, according to Ekwensi . . . and Onuzo -- Points of Cultural Geography: Ibadan . . . Enugu, Onitsha, Nsukka -- Been-To: Dreams, Disappointments, Departures, and Returns -- Dateline Lagos: Reporting on Nigeria to the World -- Death in Lagos -- Tai Solarin: On Colonial Power, Schools, Work Ethic, Religion, and the Press -- Wole Soyinka, Leo Frobenius, and the Ori Olokun -- A Voice from the Purdah: Baba of Karo -- Bauchi: The Academic and the Imam -- Railtown Writers -- Nigeria at War -- America Observed: With Nigerian Eyes -- Transatlantic Shuttle -- Sojourners from Black Britain -- Oyotunji Village, South Carolina: Reverse Afropolitanism.
