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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Company taxation and small-scale entrepreneur-ship in Nigeria
Author:Odufalu, J.O.
Periodical:Quarterly Journal of Administration
Geographic term:Nigeria
Subjects:corporation tax
small enterprises
Abstract:The Federal Government of Nigeria has exclusive powers over company taxation and provides through legislative and administrative means tools for stimulating the growth of industries, the most important of which is the administration of industrial incentives. The article focusses on the incentives provided by the Companies Income Tax Act 1961 and the Income Tax (Amendment) Decree 1966, demonstrating the value of these incentives in capital budgeting and furnishing a quantitative indication of the assistance being rendered to the small company in particular by these measures. Parts of the article: Introduction - Definition of a small company - The reliefs - Assumptions - The analysis - Summary and conclusion. Notes: tables.