Show simple item record

dc.contributor.authorTAWOJU, OLUKEMI
dc.date.accessioned2018-04-05T14:39:58Z
dc.date.available2018-04-05T14:39:58Z
dc.identifier.urihttp://hdl.handle.net/10222/73823
dc.description.abstractThis thesis argues that Nigeria can adapt its tax system for better gain from investment and other taxation. It outlines the foundation for a good tax policy, and explores initiatives by the Organisation for Economic Co-operation and Development (OECD and the United Nations (UN) regarding harmful tax practices and tax incentives. Their recommendations and those of scholars, conclude that tax incentives are ineffective in attracting foreign direct investment, may result in taxpayer abuse, and erode the revenue base of capital importing countries like Nigeria. Utilizing internationally accepted features on effective tax incentive design, examining the operation of the Nigerian tax system in their light, and accepting that distortion in the tax regime is inevitable, the analysis recommends balanced solutions to Nigeria’s tax policy and economic problems. It urges tax law reform through policy and fresh legislations, while correcting such problems as official corruption in Nigerian tax administration.en_US
dc.language.isoenen_US
dc.subjectInvestments, Foreignen_US
dc.subjectTAX INCENTIVESen_US
dc.subjectTaxation--Law and legislationen_US
dc.titleDESIGNING A ROBUST TAX SYSTEM FOR NIGERIA: LESSONS FROM AN INTERNATIONAL PERSPECTIVEen_US
dc.date.defence2018-04-04
dc.contributor.departmentFaculty of Lawen_US
dc.contributor.degreeMaster of Lawsen_US
dc.contributor.external-examinerN/Aen_US
dc.contributor.graduate-coordinatorGEOFFREY LOOMERen_US
dc.contributor.thesis-readerGEOFFREY LOOMERen_US
dc.contributor.thesis-readerFAYE WOODMANen_US
dc.contributor.thesis-supervisorKIM BROOKSen_US
dc.contributor.ethics-approvalNot Applicableen_US
dc.contributor.manuscriptsNot Applicableen_US
dc.contributor.copyright-releaseNot Applicableen_US
 Find Full text

Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record