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Full-Text Articles in Taxation-Transnational
Designing A Robust Tax System For Nigeria: Lessons From An International Perspective, Olukemi Tawoju
Designing A Robust Tax System For Nigeria: Lessons From An International Perspective, Olukemi Tawoju
LLM Theses
This 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 …
Disc To Fsc: A Small Business Alternative?, Scott J. Klosinski
Disc To Fsc: A Small Business Alternative?, Scott J. Klosinski
Georgia Journal of International & Comparative Law
No abstract provided.