000 01491nab a2200265 c 4500
999 _c141069
_d141069
003 ES-MaIEF
005 20200205160254.0
007 ta
008 190826s2019 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _967459
_aMgbemena, Kenneth
245 0 _aAdvancing tax clarity and certainty in Nigeria
_c by Kenneth Mgbemena and Blessing Idem
260 _c2019
500 _aDisponible también en formato electrónico en la Biblioteca del IEF.
500 _aResumen.
520 _aIn 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.
650 4 _aSISTEMA FISCAL
_948426
650 4 _aPOLITICA FISCAL
_948067
650 4 _aIMPUESTOS
_947462
650 4 _aNIGERIA
_947834
700 1 _967460
_aIdem, Blessing
773 0 _9160834
_oOP 138-Bis/2019/95/4
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 95, n. 4, July 22 2019, p. 335-339
942 _cART