TAX 415: Tax Policy

Learning Outcomes

By the end of the course, students should be able to:

1. determine the objectives and features of a good tax system in Nigeria;
2. identify the stakeholders in the Nigerian tax system and the interrelationship between the stakeholders in the development of a good tax system;
3. elaborate on the funding of the tax and revenue authorities as well as tax refund mechanism;

• evaluate periodic review of existing tax laws and coordination of tax authorities by Joint Tax Board; and
• explain the role of stakeholders in taxation.

Course Contents

Objectives of the Nigerian Tax System. Features of a Good Tax System in Nigeria. Stakeholders in the Nigerian Tax System. Interrelationship between stakeholders in the Development of a good tax system. The role of stakeholders in developing a good Tax culture in Nigeria. Funding of the Tax and Revenue Authorities. Tax Refund Mechanism. Periodic Review of existing Tax laws. Coordination of Tax Authorities by the Joint Tax Board. Tax Appeal Process. Using Tax system as a tool in creating competitive advantage. Tax incentives.