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.