Download or read book Principles and Practics of Nigerian Personal Income Tax written by Agbetunde Lateef Ayodele and published by . This book was released on 2004 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation Principles and Practices in Nigeria written by Johnbest Churchill and published by GRIN Verlag. This book was released on 2022-12-07 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic Paper from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 4.5, National Open University of Nigeria, language: English, abstract: Taxation is perhaps the oldest recognized profession in the world. It has always been with us, it is still with us, and it will continue to be with us. According to chapter two, verse one of St. Luke's gospel of the Holy Bible which reported the birth of our Lord Jesus Christ with a decree from Augustus Ceasar that all the world should be taxed. "and it came to pass in those days that there went a decree from Ceasar Augustus that all the world should be taxed;" (and this taxing was first made when Cyrenious was governor of Asyria). This Biblical record is perhaps the origin of taxation. Taxation may be defined as the compulsory contribution imposed by a public authority, irrespective of the amount of services rendered to the taxpayer in return. Taxation can also be defined according to Ola (1987) as the demand made by the Government of a country for compulsory payment of money by the citizens of the country. Tabansi (1997) says tax is a levy imposed by the Government against the income, profit or wealth of the individual, partnership and corporate organization. The above definitions emphasizes the fact that taxation is a compulsory levy or contribution that is imposed by the Government on the people resident in the country. Since it is a compulsory payment made either directly or indirectly, refusal to comply becomes an offence, which attracts punishment. Taxation is divided into various types such as Income Tax, Corporation Tax, Capital Gain Tax etc. In Nigeria, tax is levied by the authority of Federal Government Income Tax Management Act of 1961 (ITMA) and subsequent amendment, including the finance (Miscellaneous Taxation Provisions) Decree 1992 and the finance (Miscellaneous Provisions) Decree 1997. The tax year of most government establishment is based on the fiscal year, which is the normal calendar year and ranges from 1st January to 31st December of the same year. This income tax year is also called the year of assessment, for instance the 1999 year of assessment is the 1999 fiscal year.

Download or read book Principles and Practice of Personal Income Tax in Nigeria written by Akwada Chukwudi James and published by . This book was released on 2008 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Personal Income Tax in Nigeria Principles and Practice written by Sam A. Okezie and published by . This book was released on 2003 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Nigerian Taxation Principles and Practice written by Edward Dua Agyeman and published by . This book was released on 1987 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Principles of Personal Income Taxation in Nigeria written by A. K. Agyei and published by . This book was released on 1983 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Principles of Nigerian Personal Income Taxation written by Jude Chukwunwike Ndulue and published by . This book was released on 2000 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Principles and Practice of Nigerian Tax Planning and Management written by M. T. Abdulrazaq and published by . This book was released on 1993 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Nigerian Personal Taxation written by S. A. Rabiu and published by . This book was released on 1986 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Tax Manual written by Kriz David and published by . This book was released on 2016-10-31 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is called The Tax Manual as it covers all principles and practice of taxation in Nigeria. It is the ideal manual for students studying taxation for degree courses or writing professional examinations in Nigeria. Lecturers and Tax practitioners will find the book most valuable. The book is current and straight to the point, devoid of the Nigerian Tax Chronology. The cases at the end of each chapter capture the applications of the principles. Some of the cases are quite lengthy, not particularly the style of examiners, the objectives is to expose users to both principles and dynamics of the practice of taxation.

Download or read book Principles and Practice of Nigerian Tax Planning and Management written by Muhammed Taofeeq Abdulrazaq and published by . This book was released on 1993 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation Principles and Practice in Nigeria written by Lekan Soyode and published by . This book was released on 2006 with total page 796 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Nigerian Income Tax Law and Practice written by C. S. Ola and published by . This book was released on 1985-01-01 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Managing Income Tax Compliance through Self Assessment written by Andrew Okello and published by International Monetary Fund. This book was released on 2014-03-11 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.

Download or read book Nigerian Taxation written by Saka Muhammed Olokooba and published by Springer. This book was released on 2019-01-23 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Taxation of Petroleum and Minerals written by Philip Daniel and published by Routledge. This book was released on 2010-04-15 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: Oil, gas and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of economic life are the returns to good policy so large, or mistakes so costly.

Download or read book International Taxation of Trust Income written by Mark Brabazon and published by Cambridge University Press. This book was released on 2019-05-02 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.