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.
About the Author
Dr Olokooba Saka Muhammed is a Senior Lecturer at the Department of Business Law, Faculty of Law, University of Ilorin, Nigeria. His chief areas of specialization are Revenue and Banking Law.
Table of Contents
Part A Law and Theories.- Chapter 1: “What”, “Who” and Tax Categories.- Chapter 2: Tax Laws and Stakeholders in the Nigerian Tax System.- Chapter 3: Rights and Obligations in Taxation.- Chapter 4: Offences and Punishments under the Nigerian Tax Laws.- Part B Practice and Procedures.- Chapter 5: Basic Practice and Procedures in the Nigerian Tax System.- Part C Contemporary Issues.- Chapter 6 Some Contemporary Issues in The Nigerian Taxation.