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.

Level of Study: 400 Level