TAX 413: Tax Management and Practice I

Learning Outcomes

After a satisfactory completion of the course, students should be able to:

1. describe the concept of tax planning, tax control and management strategies;
2. evaluate the problems of tax administration, enforcement of tax laws and remedies;
3. explain comparative taxation that has to do with movement from a sole trader to limited liability company;
4. analyse tax collection, remittance and utilisation; and
5. distinguish between taxation and tax management.

Course Contents

Concept of Tax Planning and control. Tax planning and management strategies. An in-depth coverage of system of tax administration in Nigeria. Problems of enforcement of tax laws and remedies. Comparative taxation, to include movement from a sole trader to Limited Liability Company and public company. Tax collection, remittance and utilisation.