The structure of the Nigerian Tax System. The relative importance of taxes on income, capital
and expenditure in contributing to government income. Development of Nigerian legislation.
Law and practice of income tax. Determination of responsibility to pay tax, tax administration
agencies and tax payable. Partnership and company taxation including that of banks, insurance
companies and other financial institutions; treatment of losses, capital allowances. Companies
income tax; principles, assessable profits, tax assessment and treatment of losses. Pioneer
companies capital allowances. Role of taxation in national planning and development.