Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria
Federal Inland Revenue Service and Taxation Reforms in Democratic Nigeria

Author: Ifueko Omoigui Okauru

Publisher: African Books Collective

Published: 2012-12-19

Total Pages: 610

ISBN-13: 9788431488

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In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government. The States Boards of Internal Revenue and the Local Government Revenue Committees perform similar functions at the State and Local Government levels respectively. This book attempts to chronicle the changes that have been taking place within the Federal Inland Revenue Service since 2004 and how these activities have contributed to the reforms in the Nigerian tax system. In terms of value, the book facilitates an understanding of the role played by the Service; its staff and stakeholders in repositioning the Nigerian tax system. It is an essential reference material for everyone that seeks an understanding of the processes that underscore the ongoing changes in the Nigerian tax system.

Nigerian Taxation
Nigerian Taxation

Author: Saka Muhammed Olokooba

Publisher: Springer

Published: 2019-01-23

Total Pages: 200

ISBN-13: 981132607X

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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.

A Comprehensive Tax History of Nigeria
A Comprehensive Tax History of Nigeria

Author:

Publisher: African Books Collective

Published: 2012-12-19

Total Pages: 400

ISBN-13: 9788431542

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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.

Administrative Law in Nigeria
Administrative Law in Nigeria

Author: Adefi M. Olong

Publisher:

Published: 2007

Total Pages: 0

ISBN-13: 9789780232283

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A full overview of administrative law in Nigeria is provided. Amongst topics covered are: scope, distinguishing administrative from constitutional law, the particularities of the Nigerian situation, the rule of law, separation of powers, delegated legislation, executive control, administrative adjudication, judicial control or review of administrative actions, understanding the concept of fair hearing, ex-parte applications, prerogative remedies, certiorari, case method approach of determining bodies, acting judicially and administratively, common law remedies, injunctions, declaration, local government under the 1999 Constitution, the National Assembly, and the State Houses of Assembly. The authors are lecturers at the Faculty of Law, Kogi State University, Ayangba, Kogi State, Nigeria and barristers and solicitors of the Supreme Court of Nigeria.

Tax Administration Reform in China
Tax Administration Reform in China

Author: John Brondolo

Publisher: International Monetary Fund

Published: 2016-03-17

Total Pages: 67

ISBN-13: 1475523610

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Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Business Guide to Understand Nigeria’s Tax System
Business Guide to Understand Nigeria’s Tax System

Author: FCA Remi Oyekola

Publisher: Dorrance Publishing

Published: 2023-09-13

Total Pages: 479

ISBN-13:

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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.

Tax Administration in Developing Countries
Tax Administration in Developing Countries

Author: Mr.Charles Y. Mansfield

Publisher: International Monetary Fund

Published: 1987-06-01

Total Pages: 26

ISBN-13: 1451975392

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This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.

Taxing Africa
Taxing Africa

Author: Mick Moore

Publisher: Bloomsbury Publishing

Published: 2018-07-15

Total Pages: 289

ISBN-13: 1783604557

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Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.