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Tax Categorisation

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Nigerian Taxation

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Objectives

At the completion of the study in this chapter, readers are expected to be able to:

  1. i.

    Identify various types of taxes under the Nigerian tax regime and

  2. ii.

    Exhibit a clear knowledge of the merits and demerits of each of them.

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Notes

  1. 1.

    Abdulrazaq M.T. op. cit. (n. 15), p. 6.

  2. 2.

    Abdulrazaq M.T op. cit. (n. 45), p. 46.

  3. 3.

    Lekan S. and Sunday O. op. cit. (n. 48), p. 8.

  4. 4.

    Ibid., p. 8.

  5. 5.

    See also Teriba O , Certificate Economics for West Africa (London: Longman Group Ltd, 1977), p. 176.

  6. 6.

    Abdulrazaq M.T. op. cit. (n. 45), p. 46, see also Ansel M Sharp, et al. op. cit. (n. 38), p. 414.

  7. 7.

    Ayua I.A op. cit. (n. 8), p. 12.

  8. 8.

    Olokooba S.M, Law of Taxation II (Lagos, National Open University, 2010), p. 13.

  9. 9.

    See also, Teriba, op. cit. (n. 54), p. 176.

  10. 10.

    Ibid.

  11. 11.

    Ayua op. cit. (n. 8), p. 2. See also Olokoba S.M. op. cit. (n. 57), p. 16.

  12. 12.

    Abdulrazaq, op. cit. (n. 15), p. 6.

  13. 13.

    Abdulrazaq op. cit. (n. 15), p. 7.

Relevant Authorities and References for Further Reading

Books

  • Abdulrazaq, M.T.: Principles and Practice of Nigerian Tax Planning and Management. Batay Law Publishing Ilorin (1993)

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  • Abdulrazaq, M.T.: Principles and Practice of Nigerian Tax Planning and Management, 2nd edn. Stirling Horden, Publishers Ltd., Lagos (2013)

    Google Scholar 

  • Ayua, I.A.: The Nigerian Tax Law. Lagos Spectrum Law Publishing (1996)

    Google Scholar 

  • Lekan, S., Sunday, O.: Taxation: Principles and Practice in Nigeria. Silicon Publishing Company (2006)

    Google Scholar 

  • Olokooba, S.M.: Law of Taxation II. National Open University, Lagos (2010)

    Google Scholar 

  • Teriba, O.: Certificate Economics for West Africa. Longman Group Ltd., London (1977)

    Google Scholar 

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Author information

Authors and Affiliations

  1. Department of Business Law, Faculty of Law, University of Ilorin, Ilorin, Nigeria

    Saka Muhammed Olokooba

Authors
  1. Saka Muhammed Olokooba
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Correspondence to Saka Muhammed Olokooba .

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Olokooba, S.M. (2019). Tax Categorisation. In: Nigerian Taxation. Springer, Singapore. https://doi.org/10.1007/978-981-13-2607-3_2

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  • DOI: https://doi.org/10.1007/978-981-13-2607-3_2

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  • Print ISBN: 978-981-13-2606-6

  • Online ISBN: 978-981-13-2607-3

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