LEADER 02997nam 2200649 a 450 001 9910452619003321 005 20200520144314.0 010 $a978-8431-54-2 035 $a(CKB)2550000001113124 035 $a(EBL)1352500 035 $a(OCoLC)856870079 035 $a(SSID)ssj0000980806 035 $a(PQKBManifestationID)11561057 035 $a(PQKBTitleCode)TC0000980806 035 $a(PQKBWorkID)10969788 035 $a(PQKB)10535010 035 $a(OCoLC)857276753 035 $a(MiAaPQ)EBC1352500 035 $a(MdBmJHUP)muse31153 035 $a(Au-PeEL)EBL1352500 035 $a(CaPaEBR)ebr10751654 035 $a(CaONFJC)MIL512989 035 $a(EXLCZ)992550000001113124 100 $a20130906d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 02$aA comprehensive tax history of Nigeria$b[electronic resource]$f[edited by Ifueko Omoigui Okauru] 210 $aIbadan, Nigeria $cSafari Books$d2012 215 $a1 online resource (400 p.) 300 $a"A publication of the Federal Inland Revenue Service." 300 $aIncludes index. 311 $a978-48776-4-3 311 $a1-299-81738-6 320 $aIncludes bibliographical references and index. 327 $a""Cover ""; ""Title page ""; ""Copyright page ""; ""Contents ""; ""Foreword""; ""Preface""; ""Acknowledgements""; ""CHAPTER ONE - THE ORIGIN AND PRACTICE OF FISCAL FEDERALISM IN NIGERIA ""; ""CHAPTER TWO - THE CONSTITUTIONAL CONTEXT FOR TAXATION""; ""CHAPTER THREE - THE THREE ERAS OF TAXATION IN NIGERIA ""; ""CHAPTER FOUR - THE STRUCTURE AND JURISDICTION OF NIGERIAN TAX AUTHORITIES""; ""CHAPTER FIVE - STATUTORY DEVELOPMENTS""; ""CHAPTER SIX - INSTRUMENTS OF TAX POLICY""; ""CHAPTER SEVEN - BEYOND OIL REVENUE: THE CASE FOR TAX REFORM"" 327 $a""CHAPTER EIGHT - MAKING THE NIGERIAN TAX SYSTEM GLOBALLY COMPETITIVE""""INDEX""; ""Back cover "" 330 $aThis 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. 606 $aIncome tax$zNigeria 606 $aBusiness enterprises$xTaxation$zNigeria 606 $aTaxation$zNigeria 608 $aElectronic books. 615 0$aIncome tax 615 0$aBusiness enterprises$xTaxation 615 0$aTaxation 676 $a336.24 701 $aOkauru$b Ifueko Omoigui$01043619 712 02$aNigeria.$bFederal Inland Revenue Service. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910452619003321 996 $aA comprehensive tax history of Nigeria$92475883 997 $aUNINA