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What is Challenges in Nigeria about?

This document examines the challenges of administering capital gains tax in Nigeria. It defines key terms like capital gains, capital gains tax, and tax administration. Capital gains tax is levied on the profit realized from the sale of non-inventory assets that were purchased for a lower cost. While some argue capital gains tax amounts to double taxation and inhibits investment, the document argues capital gains are a form of income and taxing them promotes equitable treatment of all taxpayers. Administeri

Author

Haryour Bar Miey

Language

EN