TAX 311: Entrepreneurship in Taxation

Learning Outcomes

At the end of the course, Students should be able to:

1. explain the concept of entrepreneurship;
2. engage in various business ideas generation and business opportunities inherent in Taxation;
3. identify the classes of entrepreneurship, its phases and entrepreneurship windows;
4. identify the various forms of business formation and incorporation;
5. carry out business plan and feasibility studies; and
6. identify the various forms of finance and entrepreneurship agencies.

Course Contents

Entrepreneurship and business opportunities in Taxation both at the local and international levels. Definition, concept and classes of entrepreneurship. Phases, entrepreneurial window,

youth entrepreneurship, entrepreneurial agencies, challenges, economic & socio entrepreneurship. Consultancies, services, various forms of business (one man, partnership & company). Business formation, Business incorporation.

Company quotation, seeking for quotation, entrepreneurial idea generation, screening of ideas, business plan, feasibility studies. Non-auditing services, pricing of services, management of resources, source/types of entrepreneurial funds, etc. marketing of products/services. Various forms of financial/management consultancy services. Functional areas of business, corporate winding up.

Nigerian financial systems, international markets, models of corporate governance, corporate governance framework, issues in corporate governance, and effect of corporate governance on growth and development, management role in corporate governance, a study of corporate governance  in Nigeria etc.