B.Sc Taxation

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Overview
The B.sc Taxation programme is designed to cater for the education and training of undergraduate students wishing to obtain a first degree in Taxation in any of the Nigerian Universities. It provides the operational guidelines and the minimum standards required in the training of undergraduates of Taxation. The CCMAS specifies the minimum requirements for Institutions in the design of their B.Sc. Taxation Curriculum. The minimum requirements as stipulated in the current CCMAS will equip and provide graduates of Taxation with the requisite skills and knowledge that will guarantee their employability and make them globally competitive. The CCMAS provides opportunity for Institutions to add to the contents of the minimum requirements and to also bring innovations to the delivery of the curriculum, however, due consideration must be given to the minimum requirements.

Philosophy
The philosophy of undergraduate training in Taxation is to develop the mind, impart both theoretical and practical knowledge on the individual student, develop self-confidence, and help to be innovative and self-reliant in the fields of Taxation Administration and Management. As a major fiscal policy instrument available to governments to regulate the economy, degree programme in Taxation will equip graduates with necessary knowledge in tax practices and administration as well as formulation of tax policies with a view to enhancing economic growth and development at both national and international levels.

Objectives

The major objectives of a bachelor’s degree programme in Taxation are to

  1. Produce high level taxation personnel that can contribute to the development of Tax practice through researches and publications.
  2. Provide basic knowledge and skills needed for the understanding and analysis of problems relating to Taxation of the formal and informal sector of the economy and other organizations in the private and public sectors;
  3. Equip students with knowledge and skills of decision making, especially the analytical skills needed for recognizing, defining, and solving problems.
  4. Develop in students, leadership and interpersonal relations skills in Tax management and practice.
  5. Provide training aimed at improving and upgrading the existing and potential manpower needed for national development.
  6. Develop in students’ entrepreneurial skills and competencies to adequately prepare them to be innovative in creating taxation jobs especially in this era of technological advancement and disruption especially as consultants to small and medium scale enterprises.


Admission and Graduation Requirements

Candidates are admitted into the degree programme in any of the following three ways:

  1. The University Tertiary Matriculation Examination (UTME)
  2. Direct Entry
  3. Inter-University Transfer

with the support of JAMB, universities should be encouraged to meet a target threshold in the composition of their student intake. At least 5% of their intake should be from abroad

 

UTME Entry Mode

Ordinary Level (O/L) Subjects:

In addition to UTME requirements, the prospective candidate for a 4-year degree programme is expected to have obtained credit passes in five Senior Secondary Certificate (SSC) subjects or its equivalent including English Language and Mathematics and any three other subjects

from Economics, Commerce. Government/Civic Education, Financial Accounting and Marketing.

UTME Subjects. For UTME, a candidate is required to sit for English Language, Mathematics and any two of Economics, Commerce. Government/Civic Education, Financial Accounting and Marketing

Direct Entry Mode

In addition to O’Level requirements stipulated above, applicants should possess at least two A ‘Level passes in Accounting or Economics and any one of Economics, Commerce, Government/Civic Education, Financial Accounting and Marketing

ND in relevant discipline with at least upper credit grade. In addition, candidates should also

possess five credit passes in relevant O’ level subjects.

HND in relevant discipline with at least upper credit in addition to five credit passes in relevant

O’ level subjects


Graduation requirements
To be eligible for the award of the Bachelor degree in Taxation, a student must have passed all core courses as well as University and faculty required courses and must be of good character. For those admitted through direct entry may be required to take compulsory general GST courses which they did not take at their diploma level

Course Structure

100 Level

Course Code Course Title Units Status LH PH
GST 111 Communication in English Language 2 C 15 45
GST 112 Nigerian Peoples and Culture 2 C 30 –
AMS 101 Principles of Management 2 C 30 –
AMS 102 Basic Mathematics 2 C 30 –
AMS 103 Introduction to Computing 2 C 30  
AMS 104 Principles of Project Management 2 C 30 –
ACC 101 Introduction to Financial Accounting I 3 C 30 45
ACC 102 Introduction to Financial Accounting II 3 C 30 45
  Total 18      

200 Level

Course Code Course Title Unit Status LH PH
GST 212 Philosophy,    Logic,    and     Human Existence 2 C 30 –
ENT 211 Entrepreneurship and Innovation 2 C 15 45
TAX 211 Nigeria Legal System I 2 C 30 –
TAX 212 Introduction to Taxation I 3 C 45 –
TAX 213 Business Taxation 1 3 C 45 –
TAX 221 Nigeria Legal System II 2 C 30 –
TAX 222 Introduction to Taxation II 3 C 45 –
TAX 223 Business Taxation II 3 C 45 –
TOTAL Total 20      

300 Level

Course Code Course Title Unit Status LH PH
GST 312 Peace and Conflict Resolution 2 C 30 –
ENT 312 Venture Creation 2 C 15 45
TAX 311 Revenue Laws and practice 3 C 45 –
TAX 312 Management Information system 2 C 30 –
TAX 313 Business Law I (Mercantile law) 2 C 30 –
TAX 315 International Taxation I 2 C 30 –
TAX 316 Ethical Issues in Taxation 2 C 30 –
TAX 322 Research Methods in Taxation 3 C 45 –
TAX 323 Company Law 2 C 30 –
TAX 324 International Taxation II 2 C 30 –
TAX 311 Entrepreneurship in Taxation 2 C 30 –
  Total 24      

400 Level
Course Code Course Title Unit Status LH PH
TAX 416 Oil and Gas Accounting 3 C 45 –
TAX411 Tax Research Project I 3 C – 135
TAX412 Tax Audit and Investigations I 3 C 45 –
TAX413 Tax Management and Practice I 3 C 45 –
TAX415 Tax Policy 3 C 45 –
TAX 421 Tax Research Project 11 3 C – 135
TAX 422 Tax Audit and Investigation II 3 C 45 –
TAX 423 Tax Management and Practice II 3 C 45 –
TAX 424 Indirect Taxation 3 C 45 –
TAX 426 Oil, Gas and other Minerals Taxation 3 C 45 –
  Total 30