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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Aspects of the Nigerian tax laws that require improvement or are unsettled with regard to their interpretation and application
Author:Okele, J.B.
Periodical:Quarterly Journal of Administration
Geographic term:Nigeria
Subject:fiscal law
Abstract:Adopting a macro view of the problems of taxation in Nigeria, the author, tax consultant with Coopers and Lybrand, Lagos, draws attention to certain provisions of Nigerian tax laws that are either vague and incapable of uniform interpretation or provide loopholes for tax avoidance. He deals with the subject under the following subheadings: personal income tax, companies income tax, capital gains tax, capital transfer tax, petroleum profits tax, miscellaneous tax provisions, the tax appeal process, the issuing of tax clearance certificates, and the remuneration of tax officials and their general working conditions.