Nigerian Taxation

Law, Practice and Procedures Simplified

  • Saka Muhammed Olokooba

Table of contents

  1. Front Matter
    Pages i-xxxi
  2. Law and Theories: “What” “Who” and Tax Categorisation

    1. Front Matter
      Pages 1-1
    2. Saka Muhammed Olokooba
      Pages 3-17
    3. Saka Muhammed Olokooba
      Pages 19-26
  3. Law and Theories: The Nigerian Tax Laws, Practitioners and Stakeholders

    1. Front Matter
      Pages 27-27
    2. Saka Muhammed Olokooba
      Pages 29-42
  4. Law and Theories: Rights and Obligations in Taxation

  5. Law and Theories: Offences and Sanctions Under the Nigerian Tax Laws

    1. Front Matter
      Pages 81-81
    2. Saka Muhammed Olokooba
      Pages 83-88
    3. Saka Muhammed Olokooba
      Pages 89-103
  6. Practice and Procedures: Basic Practice and Procedures in the Nigerian Tax System

    1. Front Matter
      Pages 105-105
    2. Saka Muhammed Olokooba
      Pages 107-112
    3. Saka Muhammed Olokooba
      Pages 113-128
  7. Contemporary Issues: Some Contemporary Issues in the Nigerian Taxation

    1. Front Matter
      Pages 129-129
    2. Saka Muhammed Olokooba
      Pages 131-140
  8. Contemporary Issues: Policy Administration and Incentives in the Contemporary Nigerian Tax Environment

    1. Front Matter
      Pages 147-147
    2. Saka Muhammed Olokooba
      Pages 161-178
  9. Back Matter
    Pages 179-186

About this book


This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws.

The book begins by discussing the central issue of Islamic taxation and its legality under Nigerian law. Divided into four main sections, the book was designed for simplicity, and uses language that is accessible for all tax stakeholders.


Revenue Law Taxation Law Practice and Procedures Book Simplified Tax Law Nigeria Nigerian Taxation

Authors and affiliations

  • Saka Muhammed Olokooba
    • 1
  1. 1.Department of Business Law, Faculty of LawUniversity of IlorinIlorinNigeria

Bibliographic information

  • DOI
  • Copyright Information Springer Nature Singapore Pte Ltd. 2019
  • Publisher Name Springer, Singapore
  • eBook Packages Law and Criminology
  • Print ISBN 978-981-13-2606-6
  • Online ISBN 978-981-13-2607-3
  • Buy this book on publisher's site