000 | 01491nab a2200265 c 4500 | ||
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999 |
_c141069 _d141069 |
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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 |
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942 | _cART |