Government revenues sources, particularly taxes, distinction between the taxation of income and taxation of capital. Personal Income Tax. The law and practice of income tax relating to individuals, exemptions, settlements, trusts, and estates. Company Tax - the principles and scope of company tax as well as small company provisions including definitions, computation and exemptions. Government expenditure: debt issues including Ricardian Equivalence and fiscal responsibility. Nigerian system of income tax administration. Structure and procedures, returns, assessments, appeal, postponement, collection, with reference to all necessary legislation. The role of the public sector and economic development is examined as well as analysis of selected public policies; special attention will be paid to the public service in Nigeria.
- Teacher: Abubakarl Muhammad Auwal