Taxation in Nigeria: an evaluation of the impact of the Companies Income Tax Act

This Paper is written against the background of the need to strengthen Nigeria’s tax laws for optimum contribution to public revenue and economic development in an era of widespread tax evasion and economic recession. The Paper has found among other things that defects and loopholes that exist in th...

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Bibliographic Details
Main Author: Matthew Enya Nwocha
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2017-06-01
Series:Juridical Tribune
Subjects:
Online Access:http://tribunajuridica.eu/arhiva/An7v1/14%20Nwocha.pdf