Advancing tax clarity and certainty in Nigeria by Kenneth Mgbemena and Blessing Idem
By: Mgbemena, Kenneth
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Contributor(s): Idem, Blessing.
Material type: 
ArticlePublisher: 2019Subject(s): SISTEMA FISCAL | POLITICA FISCAL | IMPUESTOS | NIGERIA
In:
Tax Notes International v. 95, n. 4, July 22 2019, p. 335-339Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/4-5 (Browse shelf) | Available | OP 138-Bis/2019/95/4-5 |
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.
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