Mgbemena, Kenneth
Advancing tax clarity and certainty in Nigeria / by Kenneth Mgbemena and Blessing Idem .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss ambiguities in Nigeria's tax regime, identifying several problematic tax provisions and offering some practical recommendations for improving the country's tax system. First they consider the Stamp Duties Act, the Petroleum Profits Tax Act, the Companies Income Tax Act, and the Value Added Tax Act. Then they discuss the work of the National Tax Policy Implementation Committee and offer some suggestions that they believe can contribute to the success of this important effort: making use of Finance Bills, establishing a national tax court, and offering binding advance tax rulings.
SISTEMA FISCAL
POLITICA FISCAL
IMPUESTOS
NIGERIA
Idem, Blessing
Tax Notes International 1048-3306 v. 95, n. 4, July 22 2019, p. 335-339
Advancing tax clarity and certainty in Nigeria / by Kenneth Mgbemena and Blessing Idem .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss ambiguities in Nigeria's tax regime, identifying several problematic tax provisions and offering some practical recommendations for improving the country's tax system. First they consider the Stamp Duties Act, the Petroleum Profits Tax Act, the Companies Income Tax Act, and the Value Added Tax Act. Then they discuss the work of the National Tax Policy Implementation Committee and offer some suggestions that they believe can contribute to the success of this important effort: making use of Finance Bills, establishing a national tax court, and offering binding advance tax rulings.
SISTEMA FISCAL
POLITICA FISCAL
IMPUESTOS
NIGERIA
Idem, Blessing
Tax Notes International 1048-3306 v. 95, n. 4, July 22 2019, p. 335-339